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 Senior Auditor (Internal)
3-5 years as a Senior AuditorSkills to master
- Mastering project management for entire audit engagements, developing strong team leadership and mentorship skills, and demonstrating the ability to manage complex stakeholder relationships independently.
You're ready to move on when
- Consistently delivering audit projects on time and budget with minimal oversight.
- Proactively identifying and resolving complex audit issues without escalation.
- Receiving positive feedback from junior team members on your mentorship and guidance.
- Successfully leading presentations of audit findings to mid-level management.
- 2
From Audit Manager (External Audit Firm)
2-4 years as an Audit Manager at a Big Four or mid-tier firmSkills to master
- Adapting to an internal audit perspective (focus on value-add vs. financial statement opinion), understanding our specific business processes and risk appetite, and building internal relationships from scratch.
You're ready to move on when
- Proven track record of managing multiple audit clients and teams in an external audit setting.
- Strong understanding of internal control frameworks and risk assessment.
- Excellent client-facing communication and relationship management skills.
- Demonstrated ability to transition from a compliance-focused mindset to a more advisory, value-driven approach.
- 3
From Finance/Risk Manager (Business Unit)
5-7 years in a Finance or Risk Management role within a business unitSkills to master
- Developing a deep understanding of audit methodologies and IIA standards, shifting from an operational perspective to an independent assurance role, and learning how to effectively manage an audit team.
You're ready to move on when
- Deep expertise in a specific business process (e.g., Procure-to-Pay, Order-to-Cash) and its associated risks and controls.
- Experience in managing operational risks and implementing control improvements.
- A strong desire to move into an independent assurance function and apply your business knowledge to help others.
- Demonstrated ability to learn new frameworks and adapt to a different functional area.