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 Audit Manager (CQHS)
3-5 yearsSkills to master
- Managing multiple complex audit programmes, leading larger audit teams (3-5), developing strategic audit plans for specific business units, and presenting to senior management. You'd have already proven your ability to handle significant audit findings and influence stakeholders.
You're ready to move on when
- Consistently delivering audit programmes on time and within budget.
- Strong positive feedback from executive stakeholders on audit insights and engagement.
- Successfully mentoring and developing junior auditors, with clear progression for your direct reports.
- Demonstrated ability to identify and respond to emerging risks proactively.
- 2
Senior Manager, Risk & Compliance (from the business)
4-6 yearsSkills to master
- Deep operational experience in managing CQHS risks and compliance programmes within a large organisation. You'd understand the 'auditee' perspective intimately, coupled with a strong grasp of control frameworks. You'd need to develop an independent, objective audit mindset.
You're ready to move on when
- Successfully managed large-scale CQHS compliance programmes or risk functions.
- Demonstrated ability to implement effective control environments within the business.
- Strong understanding of regulatory requirements and internal governance.
- Proven ability to lead and influence across different business units.
- 3
External Audit Partner (from Big 4/Advisory)
2-4 yearsSkills to master
- Transitioning from client-facing external audit to internal audit's strategic advisory and assurance role. This includes understanding internal stakeholder dynamics, building an internal team, and adapting to a continuous improvement mandate rather than just opinion issuance. You'd bring strong technical audit skills and client management experience.
You're ready to move on when
- Managed a portfolio of complex audit clients, including those in regulated industries.
- Proven ability to build and lead large audit teams.
- Strong technical accounting and auditing expertise.
- Demonstrated ability to manage client relationships at a senior level.