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
Internal Audit Manager (L4)
3-5 years as an Audit ManagerSkills to master
- Mastering project management for multiple audits, developing strong stakeholder relationships with business unit directors, and demonstrating consistent team leadership and development.
You're ready to move on when
- Successfully managed 5+ complex audits end-to-end, delivering high-quality reports on time and budget.
- Consistently received positive feedback from business stakeholders on your ability to influence and collaborate.
- Successfully mentored at least two senior auditors who have progressed in their careers.
- Proactively contributed to the annual audit planning process, showing strategic insight beyond your immediate audits.
- 2
Senior Manager, External Audit (Big Four)
10-12 years in external audit, reaching Senior Manager levelSkills to master
- Transitioning from a compliance-focused external audit mindset to a value-add internal audit perspective, adapting to a broader range of operational and strategic risks, and building internal relationships.
You're ready to move on when
- Extensive experience auditing complex financial services clients, with a strong understanding of their control environments.
- Proven ability to manage large audit engagements and lead diverse teams.
- Demonstrated client-facing skills, including presenting findings to senior client management.
- A clear understanding of the 'three lines model' and the distinct role of internal audit.