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
Lead Internal Auditor (L4)
3-5 years in previous roleSkills to master
- Mastering complex audit methodologies, leading high-risk engagements, developing strong stakeholder relationships, and informally mentoring junior team members.
You're ready to move on when
- Successfully led 5+ complex, high-risk audit engagements end-to-end.
- Consistently delivered audits on time and within budget with minimal review notes.
- Received strong positive feedback from senior business stakeholders on audit insights and collaboration.
- Actively sought out opportunities to coach and guide junior auditors, demonstrating leadership potential.
- 2
Senior External Auditor (Big Four)
4-6 years in previous roleSkills to master
- Deep expertise in financial statement audit, IFRS/GAAP, SOX compliance, and client management. Adapting to an internal audit perspective (risk-based, operational focus).
You're ready to move on when
- Managed significant sections of large external audits for financial services clients.
- Strong understanding of internal controls over financial reporting.
- Demonstrated ability to manage client relationships and deliver difficult messages.
- Expressed a clear interest in moving from assurance to internal control improvement and risk management.
- 3
Risk & Compliance Manager
3-5 years in previous roleSkills to master
- In-depth knowledge of specific regulatory requirements, risk assessment methodologies, and control design within a specific business area. Developing a broader audit perspective.
You're ready to move on when
- Successfully managed a significant risk or compliance programme.
- Designed and implemented controls to meet regulatory requirements.
- Collaborated effectively with internal audit on control testing and remediation.
- Possesses a strong understanding of the 'three lines of defence' model and audit's role within it.


