Summer is just about in full swing and at many internal audit offices across the nation the summer internship program is getting underway. Fresh-faced young adults are learning the basics of internal audit and kicking off what, for some, will be an exciting career in the profession.
It was 2015 when I started my first internship in internal audit. At the time, I had little understanding of what internal audit was, let alone any of its nuances such as SOX testing, entity level control, and audit report writing. Like many students entering the profession, I knew pieces of accounting, business, and risk, but I did not yet understand how internal audit connected those areas together.
What began as an internship quickly became the spark for a career. I was introduced to a profession that required technical knowledge, curiosity, communication, problem-solving, and the ability to build trust across an organization. Nearly a decade later, I still look back on that first internship as one of the most important experiences of my professional life.
Compared to 2015, the skills needed to succeed in internal audit have only grown. Today’s internal auditors are expected to understand data analytics, cybersecurity, artificial intelligence, evolving regulations, and increasingly complex business risks. The technical expectations have expanded alongside the risk landscape. But just as importantly, the interpersonal skills needed to succeed have also grown. Communication, curiosity, adaptability, relationship-building, and professional confidence are no longer “nice to have” skills. They are foundational to long-term success.
Over the past several years, I have had the opportunity to mentor interns and young professionals who are beginning their internal audit careers. As summer marks the start of many internships, it is a good time to share a few lessons that can help new auditors make the most of the experience and build habits that support long-term growth.
With that in mind, here are five lessons for young interns who are exploring a career in internal audit.
1. Start Your Internship with Goals in Mind
If you are taking the time to read internship advice before or during your internship, you are already on the right track. That shows intentionality, and intentionality matters.
An internship is more than a temporary job or a line on a resume. It is an opportunity to explore a profession, understand how organizations operate, and begin forming the habits that will shape your career. The best interns do not simply show up and wait for work to be assigned. They think about what they want to learn, where they want to grow, and how they can contribute.
Before the internship begins, or during the first week, take time to set a few goals. These do not need to be overly complicated. You might want to better understand internal audit processes, improve your communication skills, learn how controls are tested, gain exposure to data analytics, or become more comfortable speaking with management.
Having goals gives your internal audit internship direction. It also helps your manager and mentor identify opportunities that align with your interests. A plan will not guarantee a perfect experience, but it will almost always create better results than simply hoping the summer unfolds well.
2. Say Yes and Bring Movement
Early in your career, one of the best things you can do is say yes to opportunities. This does not mean taking on more than you can reasonably handle or pretending to know things you do not know. It means being willing to step into unfamiliar situations with energy and a willingness to learn.
Internal audit exposes you to many different parts of an organization. One week you may be learning about expense reports, and the next you may be sitting in a meeting about cybersecurity, vendor management, or financial reporting. That variety can feel overwhelming, but it is also one of the best parts of the profession. I know in my internship, I took every opportunity to help out even if it included inventory counts and attending extra lunch & learns.
When opportunities come your way, bring movement. Ask how you can help. Volunteer to take notes. Offer to research a topic. Help prepare meeting materials. Follow up on open items. Small actions matter because they show engagement and reliability. The more you offer, the more you receive and grow.
3. Find a Mentor
During your internship, try to find someone you look up to. The reason may vary. It could be their technical knowledge, their confidence in meetings, their writing ability, their leadership style, or the way they build relationships across the organization.
Early in my career, I looked up to the head of the department because of her ability to show up with confidence, professionalism, and calmness in almost any situation. She understood the business, communicated clearly, and made people feel heard. Watching her work taught me lessons that were not written into any formal training plan. Additionally, she also seemed to master home-life balance, never missing a baseball game or event for her children.
A mentor does not need to have an official title. Sometimes the best mentoring relationships begin informally. Ask thoughtful questions. Request feedback. Pay attention to how experienced internal auditors prepare for meetings, handle difficult conversations, document their work, and explain risks to stakeholders.
Mentorship can accelerate your growth because it gives you access to perspective and a sounding board for ideas and advice. A good mentor can help you understand not only what to do, but why it matters.
4. Stay Curious and Ask Questions
I still remember being brought into a meeting during my first week as an intern that involved technical testing well above my understanding at the time. As a young intern without academic or practical internal audit experience, many of the ideas went over my head.
So, I did what I could. I opened my notebook and wrote as quickly as possible. I captured terms I did not recognize, questions I wanted to ask later, and pieces of the discussion I wanted to better understand. I tried not to interrupt the flow of the meeting, but I also did not want the opportunity to pass without learning from it.
After the meeting ended, my mentor walked through my notes with me. She took the time to explain what I had missed, clarify the purpose of the testing, and connect the discussion back to the audit work. That moment stayed with me because it showed that curiosity, when paired with effort, creates learning opportunities.
Learning in a professional environment is difficult because the rest of the organization is not slowing down for you. Meetings move quickly. Acronyms are used without explanation. Processes are discussed by people who have worked with them for years. As an intern, your job is not to understand everything immediately. Your job is to keep up as best you can, take good notes, and revisit the material later.
Curiosity is one of the most important traits an internal auditor can develop. Ask questions about how processes work, why controls exist, what could go wrong, and how issues affect the organization. Over time, those questions help you think more like an auditor.
5. Be Early and Be Present
An internship is an opportunity to leave a lasting impression with a company and with the people who may influence your career long after the internship ends. Being early may sound simple, but it reflects reliability. It tells others that you respect their time and take the opportunity seriously.
This applies beyond arriving to work or attending meetings on time. Be early in preparing for discussions. Be early in reviewing materials. Be early in asking for clarification when you are unsure about an assignment. These habits build trust.
Just as important, be present. Put away distractions. Listen carefully and keep your cell phone in your pocket. Engage in meetings. Follow the conversation even when you do not fully understand it. People notice the intern who is attentive, prepared, and eager to learn.
The habits you build during an internship often carry into the early years of your career. Showing up consistently, professionally, and with a learning mindset is one of the simplest ways to start strong.
Looking Ahead
Internal audit can be a challenging profession, but it is also a rewarding one. It offers exposure to different parts of an organization, opportunities to solve meaningful problems, and the chance to help improve how businesses manage risk.
For interns and young professionals, the beginning of an internal audit career can feel intimidating. There will be unfamiliar terms, complex meetings, and moments where you feel behind. That is normal. Growth often happens in those uncomfortable spaces.
Start with goals. Say yes to opportunities. Find a mentor. Stay curious. Be early and present. These lessons may sound simple, but they create the foundation for a strong and lasting career.
Nearly a decade after my first internal audit internship, I can say that the profession continues to evolve, and so do the skills needed to succeed in it. But the core habits that helped me then still matter today. Show up with curiosity, humility, and effort, and you will give yourself every opportunity to grow. 
This is part of our “Conversation Starter” series. Have more advice for internal audit interns? We want to hear from you. Put your lessons or ideas in the comments section below!
Jesse M. Laseman, CIA, CFE is an internal audit consultant at Sikich with nearly 10 years of experience in financial services, government, and not-for-profit sectors, specializing in operational audits, internal controls, data analytics, and Sarbanes-Oxley (SOX) compliance.