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 Risk Assurance Associate (L2)
2-3 years at L2Skills to master
- Independently owning control testing, identifying issues and proposing solutions, taking initiative on less complex projects, and beginning to informally guide new joiners.
You're ready to move on when
- Consistently delivering high-quality workpapers with minimal rework.
- Proactively identifying control gaps and suggesting practical improvements.
- Demonstrating strong communication skills with process owners.
- Taking ownership of problem resolution rather than just escalation.
- 2
From External Senior Internal Auditor
Direct entry with 5-8 years experienceSkills to master
- Adapting to our specific internal control frameworks, understanding our organisational culture and political landscape, and quickly building credibility with internal stakeholders.
You're ready to move on when
- Proven track record of leading audit engagements from start to finish.
- Experience managing junior auditors and reviewing their work.
- Strong grasp of SOX, COSO, and ITGCs.
- Ability to quickly assimilate new information and apply it effectively.
- 3
From Financial Controls Specialist (Industry)
Direct entry with 5-8 years experienceSkills to master
- Shifting from designing/operating controls to independently assessing and challenging their effectiveness, and adopting a more objective assurance mindset.
You're ready to move on when
- Deep expertise in specific financial processes and their inherent risks.
- Experience documenting and evaluating internal controls.
- Comfortable with data analysis and identifying control exceptions.
- Ability to transition from a 'first line' or 'second line' perspective to a 'third line' assurance view.