The High Performing Internal Auditor

It’s that time of year when we set ourselves goals and make resolutions. Whilst many of these fall by the wayside, aiming high is a sign of a high performance culture. So I thought I would reflect on the characteristics that contribute to making somebody a high performing internal auditor.

Maybe it goes without saying but sheer hard work and the investment of vast amounts of physical and emotional energy are non negotiable. The high performing nine to five internal auditor is a contradiction in terms. Whilst work life balance is important, sacrifices need to be made and there is no way of sugar coating this message.

A thirst for knowledge is an essential ingredient. Knowledge about the business you are auditing, knowledge about the internal audit profession and knowledge about the human condition. A high performing auditor lays time aside to nourish this knowledge base. He / she lays time aside for qualifications – such certifications are not only something for the youngster. They continue to be something for everybody. A high performing internal auditor is constantly journaling and then reflecting on their notes to assess what can be digested from their life experience.

The high performing auditor has a thirst for human connection. Not only connection via a computer monitor but in-person experiences. Understanding what motivates one’s stakeholders is essential. I fear that Covid has pushed us further towards the “e-mail audit”. Internal auditing is a people business and ultimately to understand people we must witness them in their natural habitat!

The difficult conversation is the stock in trade of the high performing internal auditor. He / she has studied the art and science of the difficult conversation. These moments will be fully rehearsed with one’s colleagues. The positive outcome will be totally visualised. But ultimately there is no choice but to tell top management and our stakeholders what we think, why we think it and what we would ask them to do in a language they can understand. Talking truth to power is a badge of honour.

The high performing auditor wants to move the dial. They have a strategic understanding of what matters for their organisation. They can understand the bigger picture and understand their role in making a difference. This person has a tactical plan with a scheme of engagement designed to achieve this aspiration.

This person has no interest in only telling the organisation what does not work. They are passionate in believing that they also need to share what is working well and making sure opportunities are taken to leverage these positive elements. They understand that great things are only achieved by celebrating what works well and making sure the alchemy behind it is widely shared.

Many years ago a senior internal auditor urged me to behave with humility. I now know that this was bad advice. We need to behave with confidence. The confidence that we have worked hard, we understand our business, we understand the business we are auditing and we have a right to be heard.

Finally the high performing auditor thrives with jeopardy and seeks danger. In whatever role you play you know what causes you fear.

You know where you need to go.