Building a Better Auditor: Always a Student

Internal audit is about curiosity, communication, and connecting the dots between people, processes, and risks. As someone still early in my career, I’m continually learning how to balance detail with perspective and structure with flexibility. Here are three lessons that have shaped my journey so far.

1. Asking good questions matters more than having all the answers.

At the heart of every audit lies one simple skill: asking good questions. Over time, I’ve come to realize that thoughtful questioning is one of the most valuable tools an auditor can develop — and that even “obvious” questions can lead to important insights.

A good question can open a door that not asking the question never would. For example:

• “What time zone are you in?” — a small detail that can change how you set up walkthroughs and when you set up team meetings.
• “Who else is involved in approving this step?” — often reveals dependencies and segregation-of-duties risks.
• “What happens if this control fails?” — moves the conversation from compliance to risk awareness.
• “Why is this control needed” — may result in the reevaluation of a control to determine if that step is even necessary or fit for purpose.

The more I ask, the more I learn that curiosity is not a weakness — it’s a strength. This mindset has even carried into my life outside of work, encouraging me to think more creatively and seek better solutions. It’s cliché to say that there are no silly questions, but in audit, that’s often true. The “foolish” questions can be the ones that make all the difference.

2. Soft skills are just as critical as technical skills.

When I joined internal audit, I assumed that technical knowledge would be the key to success — understanding control frameworks, testing methodologies, and report writing. Those are, of course, essential. But I’ve since learned that soft skills often make the greater difference between a good audit and a great one.

Communication, tone, and collaboration all influence how stakeholders respond and how smoothly an audit progresses. When deadlines are tight, clear, and respectful, communication can make all the difference. The goal isn’t to “win” an argument or prove a point; it’s to work together toward a shared goal, improving the organization’s resilience and effectiveness.

Equally, how we write and deliver findings matters. An audit report is not just a list of issues; it’s a tool for constructive improvement. I’m learning that findings should be fair, actionable, and balanced — and show an actual opinion of the business controls, so that it can add value.

These skills develop gradually through observation, feedback, and experience. I’m grateful for colleagues who model calm professionalism, especially in challenging discussions. They remind me that technical skills build competence, but soft skills build credibility.

3. Slowly, I’m learning to see the bigger picture.

It’s the circle of life. Every part of the business is connected to each other, if you look at the bigger picture. When I first began, I focused heavily on small details, convinced that perfection in documentation and testing was everything. While accuracy matters, I’ve learned that true value comes from connecting those details to the bigger picture.

Now, I’m starting to see how everything fits together: business objectives, risks, controls, and testing. Understanding why we perform a test is just as important as completing it. That understanding helps me form more meaningful conclusions and provide insights that management can use.

There are still times when I get lost in the details, but I’ve learned to pause and ask: “What risk are we really addressing here?” That one question helps me refocus on the purpose of my work — providing assurance that matters.

Still Growing

I am still learning and every day getting better. Audit is a profession built on continuous learning. Every engagement introduces new systems, new processes, and new people to understand. In many ways, it’s our responsibility to learn about areas we’ve never worked in before and to provide insight that helps them improve. In internal audit, learning never stops — and that’s what makes it such a rewarding place to grow.