Most recent college graduates don’t aspire to become chief audit executives. For that matter, most business graduates probably don’t even set out to become internal auditors. Maybe they take an internal audit job after a stint at a Big Four firm. Or they find themselves in the role from a rotating program at the company where they work and realize what an excellent profession it can be. I talk to lots of internal auditors and many say their path to the profession was not always direct, and not necessarily intentional. Those same internal auditors, however, often follow that up by stating how glad they are to have ended up there.
Still, as an internal auditor progresses in his or her career, the goal of taking the top job may become appealing at some point. After all, passion for the internal audit profession often results in a desire to lead others. While not all internal auditors will have the opportunity to rise to the top spot, those who work hard, continue their professional development, build relationships, and pursue excellence may—sometimes with a little good fortune too—have the opportunity to ascend to the CAE role.
Paths to the CAE Office
There are four primary paths to becoming a CAE:
- Internal promotion from an existing internal audit leadership role.
- Internal transfer from a non-audit function into the CAE role.
- External recruitment into the CAE position from another organization.
- Direct hire from a major accounting or consulting firm.
If you want to be ready when an opportunity arises, you need to develop the competencies that consistently distinguish successful future CAEs, regardless of which path you ultimately take.
So, what are some of the things you need to do well to increase your chances of fulfilling that coveted CAE opportunity? This is not a comprehensive list, and I can’t make any guarantees that mastering them will lead to a CAE job, but focusing on these things in your career will certainly increase your chances.
Here are ten things that internal audit professionals can do to position themselves in their careers to become chief audit executives.
1. Be a Master Relationship Builder
Technical skill may help early in your career, but leadership roles demand strong, deliberate relationship-building. CAEs must maintain productive, trusted relationships with C-suite executives, peers across the organization, and members of the audit committee. Simply reporting accurate facts is not enough. Your influence, credibility, and access depend on trust, respect, and a history of constructive dialogue.
Even if you’re naturally introverted, relationship-building is a skill you can strengthen: one intentional interaction at a time.
2. Focus on the Big Picture and Connect the Dots
Executives make decisions by cutting through detail and focusing on what truly matters. The board and C-suite expect their CAE to bring issues that are material, strategic, and relevant, not an audit-level view of process minutiae.
Internal auditors have the advantage of seeing the entire organization and interacting with leadership regularly. Use this vantage point to develop the judgment required to distinguish noise from significance.
3. Explain Complex Topics Simply
Organizations are complicated, and the areas internal auditors typically review—controls, processes, and technology, for example—can be even more complex. Your responsibility as a CAE is to distill complex matters into clear, concise insights. In other words, cut to the chase. Answer and communicate the following questions in as plain and simple language as possible.
- What is the core issue?
- Why does it matter?
- What could happen if it isn’t addressed?
Top executives and board members don’t want the technical details; they want clear, actionable insights. Practice simplifying complexity. It is a hallmark of effective leadership.
4. Read … a Lot!
With the advent of the smart phone and other distractions, reading has declined among adults worldwide. According to reports by CNN and University of Florida, reading for pleasure has fallen by as much as 40 percent over the past two decades. Yet successful executives are almost always avid readers. They read what they must for work, but also newspapers, journals, leadership books, and fiction. Reading broadens perspective, sharpens thinking, and provides analogies and mental models to draw on when facing unfamiliar challenges.
Make reading a daily habit. It will make you a more informed, insightful leader.
5. Cultivate a Network of People You Admire
Identify people whose integrity, judgment, and leadership you respect, and learn from them. Throughout your career, you should have individuals whose example you can draw on, whether through direct conversation or, importantly, by reflecting on how they might approach a situation. Build a network of trusted advisors and role models. They will be invaluable as you advance.
6. Consider an Executive Coach
Even the best athletes need a good coach to push and guide them. Business professionals with executive aspirations are no different. Indeed, many C-suite leaders have used executive coaches at some point in their careers, even if they don’t publicly acknowledge it. A good coach provides a confidential space for honest feedback, self-reflection, and strategic guidance.
If you are within a level or two of a CAE role, consider finding a coach of your own choosing—not one assigned by the company. View it as an investment in your executive presence and long-term success. With the right executive coach, the return on your financial investment can be substantial.
7. Be a Mentor to Others
Just as you need mentors, you also need to mentor others. Effective leaders lift people up, provide candid guidance, and help others navigate their careers. As a CAE, you will be looked to as a leader and role model. Mentoring is part of the responsibility … embrace it early.
8. Develop Above-Average Writing Skills
As you move into leadership, your role shifts from writer to reviewer. But you cannot effectively edit reports by others unless you are already a strong writer yourself and understand the writing style that works best in your organization.
Don’t rely on your CAE, or on AI, to fix your writing. Write solid first drafts yourself, then use tools for refinement, not creation. Strong writing is a non-negotiable competency for future executives.
9. Develop Above-Average Presentation Skills
Even the best-written audit report is ineffective if you cannot present its insights clearly and persuasively. A future CAE must be able to:
- distill key messages,
- adapt communication to different audiences, and
- convey difficult information with confidence and professionalism.
These skills come only with practice. Don’t wait until your first Audit Committee meeting to refine them.
10. Learn to Think Like an Executive (and a Board Member)
Early career roles often come with narrow responsibilities and a detail-oriented mindset. But executives think differently. They see issues in terms of enterprise-level risk, strategy, and organizational impact.
If your manager or CAE dismisses something you thought was critical, don’t just accept the answer … understand why. Learning that reasoning is part of the evolution toward leadership. Thinking like a CAE takes time, experience, and repetition, but it is essential.
Putting It All Together
This list could be longer, but these ten capabilities are core success factors for a high-performing CAE.
If you aspire to the role, rate yourself honestly on each dimension. Identify where you are weakest and where you have room to grow. Build a focused development plan, and hold yourself accountable.
Even if you never become a CAE, excelling in these ten areas will strengthen your executive readiness and leadership effectiveness across any future career path. 
Hal Garyn is Contributing Editor at Internal Audit 360°, and Managing Director and Owner of Audit Executive Advisory Services, LLC based in FL.