What is a senior internal auditor and how to become one

Updated January 8, 2025

4 min read

Quoted expert

Richard Chambers

A senior internal auditor examines financial and operational records of a company to ensure legal and regulatory compliance. They evaluate the effectiveness of internal controls, identify areas of risk, and recommend improvements. Senior internal auditors supervise junior auditors, review their work, and provide feedback. They communicate findings to management and recommend changes to improve operations. Senior internal auditors typically have several years of experience and a relevant degree in auditing or accounting fields.

What general advice would you give to a senior internal auditor?

Richard Chambers

President and Chief Executive Officer, The Institut of Internal Auditors

While the COVID-19 pandemic has created numerous challenges across industries and professions, it also has created opportunities for internal auditors at all levels, including those new to the profession, to step up and play a role in helping their organizations navigate through the issues to ensure positive outcomes.

"Based on our research, accounting/finance remains the most recruited academic degree, but the evolving nature of business and risks demands having individuals who bring a broader array of skills into the internal audit workplace. There's also an accelerated movement for what I call "Uber" auditors, those who may not be on staff but whose experience in, for example, cybersecurity or AI, are sorely needed. Graduates may find the first critical step in their career is specialization rather than generalization, so an education - perhaps even a dual degree - in technology, for example, may make you more appealing.

Additionally, internal audit employers are demanding strong soft skills, such as effective verbal and written communications, relationship acumen, critical thinking, and an eye for detail.

Early during the pandemic, we saw some tightening among internal audit departments, as most organizations were making adjustments overall due to the economic impact of COVID-19. Based on additional research, however, we know opportunities still exist in this environment and when we return to 'normal.' In this year's Pulse of Internal Audit survey, of the respondents who filled positions in the preceding 12 months, 47% reported they hired professionals who had not been internal auditors previously. A notable 28% of respondents had hired students or recent graduates, as well.

The IIA has begun a new program, in collaboration with AuditBoard, to provide existing internal auditors and those pursuing a career in the profession, including college students and graduates, access to training and educational courses provided by The IIA for those who have been adversely affected by the COVID-19 pandemic and related economic pressures. The $500,000 'Elevate Internal Audit Scholarship Program' is providing scholarships that can be used to participate in IIA training and certification programs regardless of their professional level or ability to pay. More information on the scholarship program, including how to apply, can be found on The IIA's website at www.theiia.org.

ScoreSenior Internal AuditorUS Average

Salary

6.3

Avg. Salary $80,920

Avg. Salary $59,228

Stability level

7.0

Growth rate 6%

Growth rate 0.3%

Diversity

6.4

Race

American Indian and Alaska Native 0.46%

Asian 12.32%

Black or African American 8.63%

Hispanic or Latino 10.97%

Unknown 3.96%

White 63.66%

Gender

female 38.58%

male 61.42%

Age - 43

Race

American Indian and Alaska Native 3.00%

Asian 7.00%

Black or African American 14.00%

Hispanic or Latino 19.00%

White 57.00%

Gender

female 47.00%

male 53.00%

Age - 43

Stress level

7.0

Stress level is high

7.1 - high

Complexity level

8.9

Complexity level is advanced

7 - challenging

Work life balance

4.1

Work life balance is poor

6.4 - fair

What are the pros and cons of being a senior internal auditor?

Pros

High level of job security due to the importance of internal auditing in companies
Potential for career advancement within the company
Exposure to senior management and ability to influence decision-making
Competitive salary and benefits package
Opportunity for travel and working with international counterparts

Cons

Often requires working independently for extended periods of time
Need to maintain independence, objectivity, and confidentiality at all times
May require travel away from home and family for extended periods of time
May be seen as an obstacle or hindrance to some employees or departments who view internal auditors as ""policemen""
May involve dealing with difficult or uncooperative employees or management teams

Key steps to become a senior internal auditor

Explore senior internal auditor education requirements

Most common senior internal auditor degrees

Bachelor's

77.9 %

Master's

18.0 %

Associate

2.3 %

Start to develop specific senior internal auditor skills

Skills	Percentages
Internal Audit	11.75%
Process Improvement	8.39%
Compliance Audits	6.67%
SOX	5.41%
Audit Reports	4.35%

Complete relevant senior internal auditor training and internships

Accountants spend an average of 6-12 months on post-employment, on-the-job training. New senior internal auditors learn the skills and techniques required for their job and employer during this time. The chart below shows how long it takes to gain competency as a senior internal auditor based on U.S. Bureau of Labor Statistics data and data from real senior internal auditor resumes.

Research senior internal auditor duties and responsibilities

Schedule, plan, conduct fieldwork and report writing of audits using a COSO base audit methodology managing staff on audits.
Manage and coordinate annual external business evaluation in conjunction with CPA consultants.
Conduct audit reviews, document business processes, and evaluate internal controls base on Sarbanes-Oxley good governance standards and policies.
Execute or review Sarbanes-Oxley internal controls testing for various business processes and evaluate business systems to determine their efficiency and effectiveness

Get senior internal auditor experience

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