The pathway
How you actually get there, here
How you become one varies far more by country than what one does. This is the UK route. Most people take one of these ways in; the right one depends on where you're starting from.
- 1
External Audit Associate
2-3 yearsSkills to master
- Mastering audit fieldwork, understanding financial statement assertions, working under tight deadlines, and documenting workpapers to a high standard. You'll also learn how to deal with clients.
You're ready to move on when
- Successfully completed multiple audit engagements for a variety of clients.
- Consistently received positive feedback on workpaper quality and efficiency.
- Demonstrated ability to identify and document basic control deficiencies.
- 2
Junior Internal Auditor
2-3 yearsSkills to master
- Understanding internal control frameworks (like COSO), conducting process walkthroughs, and performing control testing. You'll also get a feel for internal stakeholder management.
You're ready to move on when
- Independently managed small audit areas or specific control tests.
- Proactively identified process improvements or control gaps.
- Consistently met deadlines for audit tasks and documentation.
- 3
Financial Accountant (with control focus)
3-4 yearsSkills to master
- Deep understanding of financial close processes, reconciliations, and reporting. You'll have a strong appreciation for the importance of controls from the 'other side of the fence'.
You're ready to move on when
- Experience in month-end close activities and balance sheet reconciliations.
- Involvement in documenting or improving internal financial processes.
- Demonstrated understanding of key financial risks and controls within an operational context.