As businesses become more complex and regulatory oversight continues to tighten, internal auditors are without a doubt more valuable than ever. Salaries are rising to reflect this shift. However, they do vary widely depending on geography, level, specialisation and industry sector.
We’ll take a quick look at what internal auditors are earning in 2025 in the USA versus key European markets, plus the drivers behind the differences - and what both employers and audit professionals should watch out for.
USA: What Internal Auditors Can Expect
Using recent data from our own placements at Leonid and external market reports, here are typical salary ranges in the U.S. for internal auditors, by level:
Salary benchmarks - USA
|
Level |
Typical Base Salary * (USD) |
| Internal Auditor (3-5 years' exp) | $70,000 – $90,000 |
| Senior Internal Auditor | $80,000 – $115,000 |
| Internal Audit Manager | $125,000 – $210,000 |
| Internal Audit Director | $200,000 – $330,000 |
| Chief Audit Executive | $260,000 – $420,000 |
*These are approximate base salary ranges and do not include bonuses, equity, or additional benefits, which can significantly affect total compensation.
Leonid’s observations:
- In high cost-of-living / high demand areas (e.g. New York, California), salaries unsurprisingly tend toward the upper ends of the ranges.
- Firms in regulated industries (financial services, healthcare, energy) often offer premiums (bonus, better benefits) when specific regulatory or technical expertise is required.
- The gap between junior and senior levels is widening, especially for auditors with in-demand, specific skills (e.g. IT audit, data analytics, cybersecurity).
Europe: What the Market Looks Like
Europe is more fragmented: differences in cost of living, tax regimes, regulation, and even sector maturity mean there’s a broader spread. Below are UK benchmarks (often used as a proxy for many Western European markets), plus some observations applicable more broadly.
Salary benchmarks - UK
|
Level |
Typical Base Salary * (GBP) |
| Internal Auditor (3-5 years' exp) | £50,000 - £65,000 |
| Senior Internal Auditor | £65,000 - £90,000 |
| Internal Audit Manager | £75,000 - £100,000 |
| Internal Audit Director | £100,000 - £150,000 |
| Chief Audit Executive | £150,000 - £300,000 |
Other European Markets
You can access salary data for a number of key European markets in our Audit Global Hiring Guide.
- As a broad overview, Western / Northern European countries (Germany, Netherlands, Switzerland, Nordics) often have salary ranges broadly similar to UK; sometimes higher, particularly in roles demanding technology audit or heavy regulatory/industry specialisation.
- Southern & Eastern Europe tend to have lower base salaries due to differing cost of living, though for senior roles or multinational firms the gap narrows.
- Benefits, bonuses, work-life balance, pension, and other perks often make up a larger portion of total compensation in Europe vs USA, altering the effective comparability.
Key Drivers of Salary Variance
Here are the main factors that cause these wide ranges, both within and across geographies:
Experience / Level of seniority
Leadership responsibility, managing teams or audit programs always command higher pay.
Specialisation
IT audit, cybersecurity, ESG assurance, data analytics are increasingly premium skills. Roles requiring this tend to pay more.
Industry / Sector
Highly regulated sectors (finance, healthcare, energy, pharmaceuticals) typically offer higher pay. Also, audit functions that cover cross-border or international regulatory oversight get premiums.
Location / Cost of Living
Salaries in major metro areas (NYC, San Francisco, London, Zurich) differ greatly from smaller cities or regional hubs.
Company size & complexity
Multinational firms or those with global operations typically pay more. Also, audit complexity (e.g. multiple business lines, diversified risk exposure) increases compensation.
Certifications & Education
Certifications like CIA, CISA, CPA, ACCA, etc., plus advanced degrees or relevant technical qualifications, push salaries upward.
Demand vs supply
Talent shortages (especially for tech-adjacent skills in audit) increase bargaining power, thus higher salaries.
Implications for Employers & Candidates
For Employers
- To attract and retain top audit talent, you’ll need competitive compensation, but other factors matter: career progression paths, exposure to interesting work, flexibility and the full benefits package (pension, healthcare, etc).
- Be aware of what competitors are offering, especially in speciality audit fields (IT, cybersecurity, ESG). Benchmark locally and globally, especially for senior hires.
- Consider non-salary perks and total compensation (bonus, equity, benefits, remote/hybrid working) which can make a big difference.
For Candidates
- Don’t just negotiate base salary; look holistically at total rewards. Sometimes benefits, bonus structure, flexibility and professional development are equally important.
- Specialise where possible. Skills in technology, regulatory change, auditing tools, ESG, etc can set you apart.
- Understand regional differences. What looks lower in base salary in one geography may be offset by lower living costs, tax, or better benefits.
Factors currently impacting internal audit salaries
- Technology and Data Analytics Demand: Audit functions are increasingly expected to embed data analytics, continuous auditing, AI tools. This adds to required skills and thus salary premiums.
- Regulation & ESG: New regulatory regimes, climate-related disclosures, and ESG verification are pushing internal auditors toward more oversight and cross-functional impact. Auditors with ESG/audit overlap are more sought after.
- Remote / Hybrid Work: Flexibility is becoming part of the value proposition. In locations where remote working is common, salaries are being adjusted (sometimes lower base but better flexibility or bonus).
- Talent Shortage in Specialisms: IT audit, cybersecurity, privacy risk are skill areas in short supply and candidates in those niches are seeing higher offers and better negotiating power.
Conclusion
For employers in 2025, setting salary bands for internal auditors means balancing competitive base pay with meaningful benefits and growth opportunities. It’s not just about matching pay, but about positioning roles to attract auditors who can contribute strategically, not just functionally.
For candidates, the opportunity is ripe: those who build specialist skills, stay updated with regulations and technology - and can demonstrate value beyond compliance - will find themselves in strong negotiating positions.
