Internal auditors are a rare breed. To perform well in their jobs, they must possess a mix of skills that are seldom found in one person. They need to be analytical with laser-like focus, while also being true “people persons” with strong communication skills. They must be rule-followers who respect standards and frameworks, yet also have the creativity and curiosity to blaze new trails and challenge assumptions. No one ever said it was easy, but becoming a top internal auditor takes dedication, hard work, and, as Liam Neeson famously put it in the movie Taken, “a particular set of skills.”
We recently set out to identify the skills and characteristics that internal auditors must possess to perform at a high level. Some, such as curiosity and integrity, are largely rooted in personality. Others, including technological proficiency and communication skills, can be learned and sharpened through experience, professional development, and training. Still others fall somewhere in between, shaped by both natural inclination and deliberate practice.
This is by no means an exhaustive list. There are many additional skills and attributes that contribute to success, including deep knowledge of the business, project management capabilities, and the ability to build strong relationships across the organization. Still, the characteristics outlined here are those that chief audit executives, senior leaders, and board members most often cite as critical to strong internal audit performance.
Regardless of how they are acquired—and in no particular order—here are six characteristics that highly successful internal auditors consistently demonstrate.
1) Great Communication Skills
It is no secret that internal auditors must be excellent communicators to be effective. Their work depends on the ability to gather information, ask the right questions, and clearly explain issues, risks, and recommendations. Increasingly, this communication takes place through a mix of in-person discussions and digital channels, making clarity, tone, and intent more important than ever.
Auditors must be adept at picking up on subtle cues—body language, tone of voice, and hesitation—and interpreting what is being said as well as what is left unsaid. This can be challenging when conversations occur through phone calls or video meetings, but the importance of these skills has only grown as organizations become more distributed and fast-moving.
Strong communication is also essential because operational and strategic risks continue to grow in complexity and velocity. Business managers own these risks, not assurance functions such as internal audit or compliance. As a result, auditors must be able to engage managers in productive dialogue, helping them articulate risks, understand root causes, and agree on practical solutions.
Beyond process owners, internal auditors serve many constituencies, including senior management and the board. They often find themselves bridging different perspectives and priorities, translating detailed findings into clear, actionable insights. Auditors who lack strong communication skills will struggle to build trust and influence outcomes, while those who excel in this area can significantly amplify the value of internal audit.
2) Unyielding Curiosity
Good internal auditors ask “why.” Great internal auditors keep asking “why.” Like a child who follows one question with another, top auditors are not satisfied with surface-level answers. They push past rehearsed explanations and vague responses until they fully understand what is really happening.
This intellectual curiosity is essential for uncovering control weaknesses, process breakdowns, and emerging risks. Curious auditors are not easily diverted by explanations that do not quite add up. They continue probing until the story is complete and the facts are clear.
Curiosity also plays a critical role beyond identifying problems. It helps auditors understand how processes and controls are designed to work, how they actually operate in practice, and where opportunities for improvement exist. With the growing emphasis on root cause analysis, curious auditors are willing to dig deeper to identify not just what went wrong, but why it happened and how it can be prevented in the future.
3) Technological Savvy
Technology is now embedded in nearly every aspect of the internal audit function. Data analytics, artificial intelligence, cloud-based audit platforms, and data visualization tools are increasingly central to how internal audits are planned, executed, and reported. Looking ahead, auditors will also need at least a working understanding of technologies such as artificial intelligence, machine learning, and other innovations still on the horizon.
Auditors who resist new tools or fail to develop technological proficiency risk being left behind. Numerous studies on the state of internal audit emphasize that increasing audit value depends heavily on embracing and mastering technology. These tools enable auditors to analyze larger data sets, identify anomalies more efficiently, and provide deeper insights to the organization.
At the same time, digital transformation is reshaping the business itself. Auditing almost any process today requires some level of understanding of complex systems and applications. Many of the top risks organizations face—cybersecurity, data privacy, information governance—are fundamentally technology-driven. Internal auditors must be comfortable operating in this environment.
Technology also enables automation within internal audit, including continuous monitoring and robotic process automation. By automating routine tasks, auditors can free up time to focus on higher-value activities, such as advisory and consulting work, that enhance their strategic impact.
4) Ability to Work Independently and as Part of a Team
At first glance, it may seem contradictory to say that internal auditors must be able to work independently while also being strong team players. In practice, both are essential. Auditors often spend significant time working on their own—planning procedures, analyzing data, and documenting results—without constant oversight.
Working independently requires self-motivation, strong time management, and personal accountability. Auditors must be able to structure their work, manage deadlines, and keep projects moving forward. Those who can do this well help ensure that audit plans stay on track and commitments are met.
At the same time, internal audit is increasingly collaborative. Approaches such as agile auditing emphasize frequent interaction, coordination, and shared ownership of outcomes. Successful auditors contribute positively to team dynamics, motivate others, and understand how their individual efforts support broader objectives. The most effective auditors are those who can move seamlessly between independent work and collaborative engagement.
5) Drive to Be Lifelong Learners
A chief audit executive at a Fortune 100 company was once asked what single quality he looked for when hiring a new internal auditor. His answer was immediate: “Someone who is always looking to learn new things.” Internal auditors must be generalists and specialists at the same time, constantly expanding their knowledge as their work takes them into new areas of the business.
Auditors who believe they already have everything figured out quickly become liabilities. The profession demands open-mindedness and a willingness to adapt. Regulations change, business models evolve, and risks emerge in unexpected ways. Those who embrace learning remain relevant and effective.
Exposure to many different parts of the organization is one of the great benefits of an internal audit career, but it also presents a challenge. No two audits are exactly alike. Successful auditors approach each new assignment with curiosity and humility, absorbing information quickly and building understanding as they go. Without a strong desire to learn, it becomes difficult to keep pace.
6) Integrity and Courage
Above all else, integrity and courage sit at the core of high-performing internal audit. There will be moments when auditors encounter pressure to overlook a weakness, soften a finding, or ignore questionable behavior. In those situations, integrity must prevail.
It is never easy to confront issues that may reflect poorly on individuals or departments. The challenge becomes even greater when those involved are senior executives. These are the moments that demand courage—the willingness to speak truthfully and uphold professional standards, even when doing so is uncomfortable.
The profession frequently emphasizes the importance of ethics, culture, and tone at the top. Internal auditors cannot credibly promote these concepts unless they embody them themselves. Integrity earns respect, and that respect enables auditors to influence behavior and drive improvement.
Importantly, integrity and courage are not only required in headline-grabbing crises or major scandals. More often, they are tested in smaller, everyday situations—when corners are cut, procedures are bypassed, or people are treated unfairly. In these moments, a strong moral compass helps auditors navigate obstacles and keep audits on track.
Call them characteristics, skills, qualifications, or abilities—developing these six attributes will go a long way toward excelling as an internal auditor. They are not, by themselves, a guarantee of rapid advancement. Success still requires hard work, discipline, and commitment to the profession. But for those who cultivate these traits, they provide a strong foundation for a rewarding and impactful career in internal audit. 
Joseph McCafferty is editor and publisher of Internal Audit 360°.