A career in Internal Audit offers one of the clearest leadership trajectories in the organization. Yet progression from Senior Internal Auditor to Chief Audit Executive (CAE) is not linear, automatic, or purely based on tenure. Each step requires a fundamental shift in how you think, the value you deliver, and how others experience your leadership.
This article outlines the Internal Audit career roadmap - from Senior Internal Auditor through CAE - focusing on what is required to successfully move from one level to the next.
Senior Internal Auditor → Internal Audit Manager
From high performer to first-time leader
At the Senior Internal Auditor level, you are already trusted to execute audits independently and exercise professional judgment. The move to Internal Audit Manager, however, requires you to prove that you can lead work through others.
What success looks like as a Senior Internal Auditor
- Strong understanding of risk-based auditing and control design
- Ability to identify root causes and business impact
- Clear, persuasive audit writing
- Confident interaction with auditees and process owners
- Informal coaching of junior team members
What’s required to progress to Manager
To be considered Manager-ready, you must demonstrate:
- Leadership without authority: Guiding others, reviewing work, and elevating quality
- Big-picture thinking: Understanding how individual findings fit into broader risk themes
- Ownership mindset: Treating audits as “your” responsibility, not just assigned tasks
- Stakeholder awareness: Managing relationships, not just deliverables
- Consistency: Delivering high-quality work predictably, not occasionally
The key signal decision-makers look for: Can this person be trusted to run an engagement and represent Internal Audit credibly without constant oversight?
Internal Audit Manager → Internal Audit Director
From managing audits to leading the function
The step from Manager to Director is where many Internal Audit careers stall. This transition requires you to move beyond execution and begin shaping the direction of the audit function itself.
What success looks like as an Internal Audit Manager
- Leading multiple audits simultaneously
- Managing timelines, budgets, and resources effectively
- Coaching and developing team members
- Delivering audit results that resonate with management
- Resolving conflicts and navigating difficult conversations
What’s required to progress to Director
To move into a Director role, you must show:
- Strategic thinking: Contributing to audit planning and risk prioritization
- Executive presence: Communicating confidently with senior leadership
- Cross-functional perspective: Understanding how risks interconnect across the organization
- Talent development capability: Building strong managers and future leaders
- Change leadership: Improving methodologies, tools, or ways of working
At this level, technical audit skill is assumed. What matters is whether you can elevate the function, not just manage work.
The defining question becomes: Does this leader think like an executive, or like a very strong manager?
Internal Audit Director → Chief Audit Executive
From functional leader to enterprise leader
The move from Director to Chief Audit Executive is not a promotion—it is a transformation in identity.
As CAE, Internal Audit stops being something you run and becomes something you represent.
What success looks like as an Internal Audit Director
- Significant input into audit strategy and annual planning
- Trusted advisor relationships with senior management
- Oversight of audit quality and consistency
- Leadership of large, complex, or high-risk engagements
- Influence beyond the audit function
What’s required to become a Chief Audit Executive
To be ready for the CAE role, you must demonstrate:
- Enterprise-wide risk perspective: Seeing beyond audit plans to strategic and emerging risks
- Board-level communication: Clear, confident interaction with the audit committee
- Political and organizational acumen: Navigating complexity while preserving independence
- Vision-setting ability: Defining what Internal Audit should be—not just what it does
- Function stewardship: Owning talent strategy, budget, and long-term capability building
Organizations look for CAEs who can sit at the executive table as peers, not as technical specialists.
Chief Audit Executive: leading with trust and relevance
As Chief Audit Executive, your success is defined by impact, credibility, and alignment with organizational strategy.
Key responsibilities include:
- Setting and executing a forward-looking, risk-based audit plan
- Maintaining strong relationships with the audit committee and executive leadership
- Ensuring audit quality, independence, and relevance
- Anticipating and responding to emerging risks (technology, cyber, ESG, culture)
- Building a resilient, future-ready Internal Audit function
The most effective CAEs are those who balance challenge and partnership—providing independent assurance while enabling better decision-making.
Beyond Chief Audit Executive
For some, CAE is the pinnacle. For others, it is a gateway to broader leadership roles.
Former CAEs often move into:
- Chief Risk Officer or Governance leadership roles
- Executive operational positions
- Advisory, consulting, or board appointments
The skills developed along this path -enterprise thinking, executive influence, and governance expertise -extend far beyond Internal Audit.
Final Thoughts
Progression in Internal Audit is less about titles and more about evolution. Each step requires you to let go of what made you successful before and embrace a broader, more strategic role.
If your goal is to move from Senior Internal Auditor to Chief Audit Executive, the most important work begins long before the promotion discussion.
The question to ask at every stage is simple: Am I already operating at the level above me?
If you are an internal auditor looking to take the next step up in your career, of if you are hiring, please contact Adam Bond to discuss current opportunities.
