From External to Internal Audit: A Career Shift with Purpose

For young professionals, educators, and anyone considering a move from external to internal audit. Here is what I experienced, how I navigated the change, what I learned along the way, and how it reshaped my perspective.

Introduction

Starting my career in External Audit at KPMG was an amazing opportunity. It gave me a solid technical foundation, exposure to IFRS and complex accounting issues, and the chance to grow alongside top professionals. But as I progressed, I began asking deeper questions, not just about my career, but about my life. That reflection eventually led me to make a move that’s often misunderstood: transitioning into Internal Audit.

This article is for anyone considering a similar shift, especially young professionals. I hope my journey offers insight to help you make a more informed decision.

How It Works in External Audit Firms?

Working in a Big Four audit firm, in my case, KPMG, was a masterclass in technical and professional development. It offered an environment that pushed me to grow fast and think critically from day one.

Here’s what I gained from that experience:

• A strong exposure to accounting principles, IFRS, and financial reporting
• Hands-on exposure to various ERP systems and client tools
• Regular interaction with senior professionals and high-profile clients
• The chance to enhance communication skills by dealing with different personalities, teams, and business cultures
• A workplace culture that actively encourages continuous learning, where pursuing certifications is the norm. During my time there, I completed the CMA (Certified Management Accountant) certification from the IMA. The culture and pace of the firm made it clear: “You’re expected to keep learning”, and I appreciated that.

However, it’s important to acknowledge the other side of the coin:

• Tight deadlines and long working hours were very normal, not the exception
• Weekends and late nights were often treated as part of the job
• The competitive environment, while motivating, could sometimes become toxic, especially when promotions and partner-track ambitions created pressure to outperform peers at any cost

It was a place of incredible growth, but also of intense demands, and it’s not for everyone. Understanding both sides is key for anyone planning to shift or stay on this path.

The Misconceptions I Had About Internal Audit

At first, I underestimated the value of Internal Audit. I saw it as less independent, less technical, even less prestigious. However, I was wrong. After joining Internal Audit, I quickly realized:

• Internal auditors have broader exposure to the business, from operations and compliance to IT, marketing, HR, and strategy.
• It’s not just about verifying; it’s about advising, improving, and adding value.
• You become more embedded in the organization, helping it manage risk and grow smarter.

That shift in perspective was really empowering.

Is It Really a Career Shift?

This is a question that often sparks debate. Some professionals view the move from external to internal audit as a natural transition, both roles involve audit methodologies, risk assessments, and control evaluation. In that sense, they’re seen as two sides of the same coin. While others, however, argue that internal audit is evolving into a distinct profession with its own body of knowledge, standards (set by the IIA), and broader business scope, extending well beyond financial reporting.

In my humble opinion, the answer is both yes and no. There are definitely overlaps, especially when internal auditors are assigned financial or accounting audits. But internal audit often goes deeper into operational processes, governance, compliance, IT, HR, and strategic risk. So, if you’re considering the move, don’t assume it’s just a shift in employer or environment. It requires:

• A different mindset
• An understanding of a broader organizational context
• The ability to think beyond numbers

You must equip yourself with the knowledge and skillset required, and be ready to expand how you thinkand what you deliver.

Redefining Success: Choosing a More Balanced Life

Even with all the professional growth I was experiencing, something didn’t feel right. The long hours, constant pressure, and frequent travel were starting to affect my health and overall quality of life, not just physically, but mentally and emotionally as well. It made me pause and ask: What does success really mean? Is it about chasing promotions and titles? Or is it about becoming a well-rounded, fulfilled person, within and outside of work?

For me, the answer became clear. Real success includes being a supportive spouse, an engaged and present parent, a dependable family member, someone who actively cares for his health, body, mind, and soul. What’s the point of being the top performer in the office if your family is neglected, your health is compromised, and your energy is constantly drained?

That reflection led me to seek a career that was both professionally meaningful and personally sustainable.

Continuous Growth: From Certifications to the MBA Mindset

Transitioning into internal audit didn’t mean slowing down, it meant evolving. I knew that to succeed in this broader, more business-integrated role, I had to keep learning and expand the way I think. Building on the technical foundation I gained in external audit (and my CMA), I pursued certifications that aligned with the internal audit profession:

• The CIA (Certified Internal Auditor) helped me deepen my understanding of internal controls, risk, and governance.
• The CFE (Certified Fraud Examiner) gave me valuable insight into fraud detection and prevention, a skillset increasingly expected from trusted auditors.

But I wanted to go even further. I realized that to really add value beyond compliance, and to understand strategy, operations, and decision-making at a leadership level, I needed a broader business education. That’s when I decided to pursue an MBA in 2017 with the University of Manchester.

The MBA taught me how different business functions connect, how to think critically and strategically, and how to see challenges from multiple perspectives, financial, operational, and human.

In today’s evolving internal audit landscape, technical knowledge alone isn’t enough. An impactful internal auditor is one who can put on different hats, speak the language of the business, and be seen as a trusted advisor, not just a checklist enforcer.

Advice for Those Considering the Same Move

If you are passionate about external audit, love technical accounting, enjoy working with IFRS, and thrive in a fast-paced audit firm, and you know how to manage the environment well, then maybe that’s your path. Just make sure you don’t burn yourself out in the process. Build in time for rest, reflection, and life outside of work.

On the other hand, if you find yourself constantly thinking beyond the numbers, always suggesting ways to improve processes, strengthen controls, manage risks, and add value across the business, then Internal Audit might be the space where you’ll truly thrive.

At the end of the day, the right move is the one that aligns with your strengths, values, and vision of success.

If you’re leaning toward Internal Audit, here’s my advice:

• Don’t assume it’s an easier job, it’s a different challenge. Internal auditors need to be curious, adaptable, and business-minded.
• Invest in the right tools. Certifications like the CIA, CFE, or CISA, and advanced education like an MBA, will help sharpen your perspective and open doors.
• Leverage your external audit skills. Your technical foundation, analytical mindset, and client communication experience will still serve you well.
• Balance matters. A successful professional isn’t only defined by job titles or billable hours, but also by being present for their family, maintaining their health, and living a balanced, meaningful life.

This isn’t about moving “up” or “down”, it’s about moving forward toward a career that fits the life you want to build.

Conclusion: Own Your Path

Looking back, making the move from external to internal audit wasn’t just a career decision, it was a decision to live and work in a way that felt more aligned with who I am.

I’m grateful for both chapters of my journey. One gave me the technical strength and discipline; the other gave me perspective, balance, and purpose.

Whether you’re thinking about making a similar shift or simply re-evaluating your path, my message is simple: “Define success on your own terms, and have the courage to build a life and career that reflects it”.