In our journey and through years of working with clients, one lesson has become clear: achieving and maintaining the success of an internal audit organization is about much more than just efficiency. While efficiency can bring quick wins, lasting relevance and resilience rely on a clear purpose and a strategy that ties the audit function to its context and future.
We have seen how audit functions that proactively monitor internal and external factors, such as shifting risks and stakeholder expectations, can anticipate challenges rather than just respond to them. This future-oriented approach shifts audit from a backward-looking check to a reliable partner in guiding organizational decisions.
Equally important are vision, mission, and values aligned with the broader business that serve as guides for culture and decision-making. In both our former teams and client organizations, we have seen that success happens when these elements are not just words but lived experiences—anchoring work in integrity, transparency, and continuous improvement. When purpose is made tangible, audits shift from simply ensuring compliance to building trust and creating real value.
Leadership brings this identity and strategy to life. We have observed that leaders who consistently communicate direction, act on data-driven insights, and foster accountability create cultures that are adaptable, collaborative, and digitally proficient. When innovation is promoted as an enabler rather than a distraction, the audit function strengthens its position as a true business partner.
Our experience also confirms that sustained success depends on aligning people and technology. Functions that clearly define competencies, invest in career development, and promote continuous learning enable their teams to grow with agility. When combined with strong digital infrastructure, this alignment increases capacity, improves insights, and fosters trust—setting the audit function up for long-term success.
These reflections, based on our own practices and work with clients, highlight a consistent truth: when purpose and strategy align, and when people and technology support each other, the audit organization moves far beyond just compliance.
It becomes a strategic force—providing value now while also building the confidence and skills needed to succeed in the future.
By Marc Cwikowski
September 16, 2025
