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
Senior Manager, Global Risk Assurance (Internal Promotion)
3-5 years as a Senior ManagerSkills to master
- Mastering the management of multiple complex assurance programmes, developing strong executive reporting skills, and demonstrating the ability to lead and mentor a team of managers. You'd also need to show a clear strategic vision for the function.
You're ready to move on when
- Consistently exceeding performance targets as a Senior Manager.
- Successful delivery of high-impact global assurance projects.
- Strong positive feedback from senior stakeholders and direct reports.
- Demonstrated ability to influence at the VP level and above.
- Proactive identification and resolution of systemic control issues.
- 2
Associate Director / Senior Manager from Big Four Audit Firm
Typically 15-20 years in public accounting (from graduate to Associate Director/Senior Manager)Skills to master
- Transitioning from client-service to in-house strategic leadership, adapting to a single organisational context, and building internal political acumen. You'd need to bring a strong external audit background and a deep understanding of SOX/internal controls.
You're ready to move on when
- Extensive experience leading large, complex financial statement audits or internal control engagements for major clients.
- Proven ability to manage client relationships at the CFO/Audit Committee level.
- Strong technical expertise in accounting standards and regulatory compliance.
- Demonstrated ability to manage and develop large teams of auditors.
- 3
Head of Internal Audit (Mid-Size Company)
5-8 years as Head of Internal Audit in a smaller or mid-sized organisationSkills to master
- Scaling up your strategic thinking and programme management to a larger, more complex global entity. Adapting to a more specialised assurance role rather than a broad internal audit remit. You'd need to bring strong governance and risk management experience.
You're ready to move on when
- Successful track record of establishing and leading an internal audit function.
- Experience reporting directly to an Audit Committee.
- Demonstrated ability to build and execute an annual audit plan.
- Strong understanding of enterprise-wide risk management.