著者 :
Ernest Anunciacion
Last Updated: 25 April 2023

What makes great audit professionals? What career goals for internal auditors align with ideal career paths?

Twenty years ago, answers to those questions were undoubtedly much different than they are today. Back then, a solid grasp of the ins and outs of internal audit could land you high on the auditor career ladder. In 2023, likely less so.


When 49% of current work activities could be automated using technology, it is ultimately the softer audit skills that will distinguish audit professionals in a highly demanding and rapidly-changing landscape.

Want to improve the career path you are on as an auditor? Here are the top audit skills you should master today.


1. 健全な懐疑心


「『懐疑心』とは、監査証拠の適切性と十分性に対し、疑問を抱く心を持って批判的に評価に臨む態度である」と、Audit Division for MIS Training Institute(MISTI)の監査担当バイスプレジデントであるHernan Murdock博士は記しています。「ミス、怠慢、不正行為による虚偽表示の可能性を示す状況に注意し、監査証拠を批判的に評価する必要があります。」

The best internal auditors trust nothing when reviewing financial documents, and they conduct each review with a discerning eye and a high degree of vigilance—regardless of the specific circumstances. Professional skepticism means audit committees are actively assessing audit evidence and questioning any clue or warning sign that other internal auditors might miss.

2. クリティカルシンギング

Critical thinking skills are important for an audit career path. This type of reasoning requires that audit professionals step outside of their own judgments and biases in order to consider all perspectives, question the validity of each, and reach a conclusion.

Global Internal Audit Common Body of Knowledge(CBOK)の調査によると、「クリティカルシンキングは内部監査人の採用担当者が最も求めるスキルだが、一般的には内部監査リーダーからの熱心なフィードバックやコーチングを受けて業務の中で習得していくスキル」であるといいます。


3. ビジネス感覚

In the 2018 North American Pulse of the Internal Audit Profession survey conducted by the IIA’s Audit Executive Center, business acumen was ranked as one of the most desirable soft audit skills by CAEs.

Today’s audit practitioners need to know not only the numbers, they also need to know what role they play and why they matter to the business. Internal auditors do the legwork.

In short, audit professionals with the strongest career paths do not just do their jobs with excellence, but their audit plan also connects the dots to articulate the true business impact—which is the information that matters most to other stakeholders. CEO and founder of Leading Women, Susan Colantuono, does an excellent job of explaining this concept in her TED talk.

4. 取り組み


For internal auditors, the willingness to take initiative and ownership over their own success is crucial for developing their audit skill set. Passionately pursuing professional designations, certifications, and Continuing Professional Education (CPE) proves that they are not content to rest on their laurels, but instead, are eager to expand their current audit skill set and evolve along with the internal auditor profession.

5. 共感




6. コミュニケーションスキル


Case in point: in a 2016 survey conducted by Workforce Solutions Group, communication skills were the top demand of hiring companies, yet two out of three employers cited a lack of these interpersonal skills in their job applicants. This serves as proof that internal audit professionals who are strong communicators will set themselves apart from any job competition.

イースタン・ニュー・メキシコ大学の会計学教授であるGene Smith博士は、『Managerial Auditing Journal』に掲載された記事の中で、「内部監査人は、変化する複雑な国際グローバル市場で成功し前進するために、優れたコミュニケーション能力を持つ必要があります」と記しています。「監査人は、遭遇するほぼすべての状況でコミュニケーションスキルを活用しています。」

And that's just verbal communication. The importance of nonverbal communication, teamwork improvement techniques, and presentation skills are vital for effective audit reporting to the board of directors or key stakeholders. In fact, one survey found a correlation between presentation skills and success at work.

7. エグゼクティブプレゼンス




8. 好奇心

As mentioned previously, the most successful internal auditors are not fulfilled with the status quo—they have an eye for continuous process improvement and how they can advance the internal audit profession in a business that is changing at an accelerated rate. Internal auditors should seek to not only refine their own internal audit skills, but also to understand, adapt to, and leverage emerging technologies.

Even if an organization does not have a structured or formal learning program in place, internal auditing professionals should pursue workshops and courses to independently expand their own knowledge and internal audit competencies.

Curiosity also means that these internal audit practitioners ruthlessly dig into problems in pursuit of an answer and solution. Auditors are excited about a mystery, rather than being discouraged by it.

Home Depotの内部監査およびコンプライアンス担当バイスプレジデントであるKelly Barrett氏は「当社は、ビジネスを真に理解することに情熱があり、週ごとまたは日々変化しうる環境の中で好奇心を持ち続ける術を持っている人材を求めています」と語っています。

While some level of skepticism is encouraged, for a thriving audit career path, auditors must balance that with a certain amount of open-mindedness in order to make informed judgments and decisions while conducting their audit plan.

GlaxoSmithKlineのリスク・アンド・ストラテジー担当ディレクターであるAmanda Bradley氏は次のように記しています。「オープンマインドな監査人はバイアスに囚われることなく、グッドプラクティスや改善点を見極めることができます。こうした監査人は内部統制フレームワークの開発に貢献します。つまり、この監査人はよいものがどういうものであるかを知っているため、最善とされる是正措置にも改善箇所を見出すことができるのです。」

9. 部署横断的なトレーニング

Of course, internal audit professionals must comply with an abundance of auditing, accounting, and financial regulations. In order to do so, auditors must possess at least a basic level of legal and analytic knowledge.


Similarly, internal auditors work with a large amount of financial data, so they need to be equipped with the skills to analyze those numbers during the internal audit process. Being able to manage data is a surefire way to stand out in a competitive field and labor market, especially since LinkedIn reports that data science is one of the top 25 most in-demand skills of 2019.


Today, the internal auditing profession is about more than being an investigator—these roles add real value to the business. However, that is far easier to prove if you supplement your technical skills with these in-demand soft skills. Internal audit competencies such as these are key to standing out to leaders within the audit space.

Doing so makes you a more well-rounded internal auditing professional, and it also helps you realize that automation isn’t something to fear. In fact, by automating the manual tasks that take time away from more proactive, value-added, and fulfilling activities, you can become the strategic and insightful internal auditor that your organization needs and start focusing on developing the soft audit skills that matter.

Want to learn more about streamlining internal audits and creating more time for strategic work? The webinar How You Can Use Technology to Revamp the 5 Phases of Internal Audit will help you identify phases and audit processes that can be automated.

Ernest Anunciacion
Ernest Anunciacion


プロダクトマーケティング担当シニアディレクターであるErnest Anunciacionは、内部監査、リスク管理、ビジネスアドバイザリーコンサルティングにおける15年以上の経験をWorkivaで発揮しています。Ernestは認定内部監査員であり、また、シックス・シグマのブラックベルトを取得しています。ミネソタ大学で学士号と、同校カールソン・ビジネス・スクールでエグゼクティブMBAを取得しています。