Why internal audit needs a rebrand (and a voice at the table)

Internal audit has an image problem.

Say the words in any boardroom and you’ll likely be met with a polite nod and a quiet sigh. For too long, the profession has been defined by what it isn’t rather than what it is. Not strategy. Not operations. Not commercial. Just a team in the corner testing controls and writing reports which no one reads.

But that narrative is not only tired, it’s dangerous. In a world of constant disruption, overloaded risk agendas and increasing regulatory scrutiny, internal audit should be one of the most influential voices in the room. The fact it often isn’t says more about how we’ve allowed ourselves to be perceived than it does about the value we can bring.

It’s time for a rebrand.

From box-ticker to business partner

Let’s be honest. We haven’t always helped ourselves. Internal audit has, for many organisations, become synonymous with checklists, hindsight and a fascination with compliance. When current headlines are full of significant risk and control failures, it’s fair to ask: where was internal audit?

But here’s the truth. Most internal auditors I know are smart, commercially aware professionals who understand their organisation better than they’re given credit for. The issue isn’t capability. It’s positioning.

When internal audit is seen as a corporate policing function, we’re kept at arm’s length. When we are viewed as partners in performance and resilience, we’re invited in early rather than after the fact.

The shift from back-office function to trusted strategic advisor doesn’t happen through new branding or organisational restructuring alone. It requires auditors to bring new skills to the table: sharper communication, greater empathy and the courage to challenge constructively. It also means choosing genuine influence over performative independence. We don’t lose objectivity by understanding business context. We become more relevant because of it.

Risk has changed. Audit hasn’t (Yet)

In today’s uncertain climate, organisations face risks that no longer fit neatly into the frameworks internal audit was built around. Geopolitical instability, AI disruption, ESG pressures and cyber resilience aren’t just technical issues, they are strategic challenges.

Yet many audit plans still track the same comfort zones: purchase-to-pay, payroll, travel and expenses. These areas matter, but if we want to be seen as future-focused, we need to show up where the future is being shaped.

That means accepting that some audits won’t come with perfect data. It means taking a view on emerging risks, even when there’s uncertainty. And it means being brave enough to look at areas where controls are immature or even undefined. The annual audit plan should be a dynamic reflection of current priorities, not a fixed schedule based on last year’s risks.

We also need to diversify our teams. This isn’t just about background or demographics. It’s about thinking. We need people who understand technology, human behaviour and strategy. Not just those with accounting or assurance training.

Audit teams should match the complexity of the businesses they support: unique, tailored and fit for purpose.

Culture is the missing control

One of the most overlooked areas in audit right now is culture. Not just tone at the top, but how decisions are made when no one is watching. How pressure is applied. How truth moves through the organisation, or gets blocked.

Most control failures aren’t caused by systems. They are caused by people making poor decisions in environments that reward the wrong behaviours. Audit reports that focus solely on policy breaches or process gaps often miss the root cause entirely.

We need to ask better questions. Not just “is there a policy?” but “does the policy influence behaviour?” Not just “are controls in place?” but “do people work around them, and why?”

Auditing culture is not soft. It is strategic. And it is fast becoming a measure of whether internal audit is truly adding value or merely keeping score.

The voice that was always there, just too quiet

The best internal auditors I’ve worked with have a superpower. They see things others don’t. Patterns, disconnects, underlying root causes. They understand how the business really works, not just how it looks in presentations.

But insight is only valuable if someone hears it.

Audit needs a voice at the table. Not for status or ego, but because we bring something that no one else does. A perspective that is both wide and deep. The ability to see across silos. A challenge function rooted in evidence and professional skepticism.

To earn that voice, we’ve got to step up. We must become better storytellers, not just better report writers. We need to communicate with clarity and confidence. We should offer solutions, not just highlight problems. And most importantly, we need to be visible and consistent.

It starts with soft skills. But it’s really about identity. We’re not here to play it safe. We’re here to add value, earn respect and be heard.

A profession at a crossroads

Internal audit is at a turning point. Over the next decade, we will either evolve into a key function for strategic insight and resilience, or we will drift into irrelevance. Automated, outsourced or ignored.

The difference will come down to our mindset. Are we brave enough to lead? Will we challenge our own routines and assumptions? Can we replace control-checking with curiosity and confidence?

The organisations that succeed in the coming years will not be the ones with the neatest policies. They’ll be the ones that understand risk is dynamic, controls are lived and assurance must be agile.

Internal audit can be the glue that holds complexity together. But only if we move beyond hindsight and take an active role in shaping organisational resilience.

The rebrand starts with us.