Many internal audit roles today still list Big four accounting experience as a top requirement. But is this bias toward accountants actually holding the profession back?
This session explores a question that's long been overlooked: What impact does the dominance of accounting and finance backgrounds have on internal auditing as a whole? While financial expertise is undeniably valuable, hiring almost exclusively from this pool creates blind spots — both in how we approach risk and how we add value to our organizations.
We’ll take a critical look at how this homogeneity in education and experience affects the relevance, adaptability, and sustainability of the internal audit profession. As the scope of risk broadens to include areas like cybersecurity, ESG, culture, operations, and emerging technologies, do we really believe an audit team made up mostly of accountants is best equipped to address them?
The conversation will also address the recent changes to the Three Lines of Defense model and how these shifts further highlight the need for diversity of thought within the audit function. As internal audit moves closer to the second line and collaboration between functions increases, organizations need professionals who think beyond financial controls — people who can analyze behavior, spot cultural issues, evaluate digital risks, and challenge norms from different angles.
Throughout the session, we’ll explore why non-accounting leaders can bring critical value to audit teams, how diversity in thinking strengthens assurance, and what we can do to advocate for broader hiring practices.
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