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
From Internal Auditor (L2)
2-3 years as an Internal AuditorSkills to master
- You'd need to consistently deliver independent audit sections, demonstrate strong analytical skills, and show a clear aptitude for leading small teams or engagement segments.
You're ready to move on when
- Successfully led multiple complex audit sections with minimal supervision.
- Consistently identified and articulated meaningful audit findings.
- Received positive feedback from managers on your ability to work independently and manage stakeholders.
- Demonstrated initiative in learning new audit methodologies or tools.
- 2
From External Audit (Senior Associate / Assistant Manager)
3-5 years in external audit (e.g., Big 4 or mid-tier firm)Skills to master
- You'd need to adapt to an internal audit perspective (more focus on process improvement and advisory), get up to speed on our specific business processes, and develop strong internal stakeholder management skills.
You're ready to move on when
- Managed audit teams on external engagements, including review of junior work.
- Strong technical accounting and auditing knowledge (e.g., IFRS/UK GAAP).
- Experience presenting audit findings to client management.
- Demonstrated ability to quickly learn new business environments and systems.