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
Graduate Scheme (Internal Audit/Finance)
0-1 year (pre-Associate)Skills to master
- Foundational understanding of business processes, basic audit concepts, professional communication, and teamwork.
You're ready to move on when
- Successfully completed rotations in different finance functions.
- Received positive feedback on analytical tasks and attention to detail.
- Demonstrated a keen interest in risk and controls.
- 2
Junior Accountant / Financial Analyst
1-2 yearsSkills to master
- Deep understanding of specific accounting cycles (e.g., Accounts Payable, General Ledger), month-end close processes, and financial data analysis.
You're ready to move on when
- Proven ability to reconcile accounts and identify discrepancies.
- Experience with ERP systems and financial reporting tools.
- A desire to move from 'doing' the numbers to 'assuring' the numbers.
- 3
Internship (Internal Audit)
3-6 months (pre-Associate)Skills to master
- Exposure to audit methodology, workpaper documentation, basic testing procedures, and professional conduct.
You're ready to move on when
- Received excellent feedback from audit supervisors.
- Demonstrated ability to quickly learn and apply audit concepts.
- Expressed a strong desire to pursue a career in internal audit.