I recently attended an event with chief audit executives from many of America’s leading companies. During one session, organizers used polling technology to ask the attendees a simple question: “Where do you need the most assistance from your audit committee?” I expected the top answer to involve budgets or staffing. Instead, 56% chose “championing internal audit as a strategic advisor.”

The aspiration itself did not surprise me. Multiple surveys in recent years have reaffirmed that serving as a strategic advisor is both a goal and a source of frustration for many CAEs. What surprised me was the expectation that the audit committee can and should be our advocate, presumably with management. My experience has been the opposite. Management is more likely than the audit committee to see internal audit as an advisor. Executives work with us day to day and see the value of our insights firsthand. In my experience, audit committees view us primarily through the lens of assurance, because that is what they rely on us most to deliver.

Regardless of who sees us in which role, the path to becoming a strategic advisor starts in the same place. We must build credibility through the advice we provide. When 48% of internal auditors still feel they are viewed as the “police” in their organizations, we have real work to do. No audit committee endorsement can overcome that perception on its own. You have to earn the advisor role one engagement at a time.

I realize that many internal audit teams are seen as advisors in their organizations. Some CAEs have a permanent “seat at the table” when management is formulating and executing strategy. But many of us have been stuck in the assurance trenches for too long, and don’t know how to get out. There are practical steps I always advise those who ask.

Five Steps You Can Take Now

1. Start with what leadership cares about. When you are undertaking your next audit plan risk assessment, ask senior executives about their strategic priorities and the risks that could derail them. Then align your engagements to those priorities. When leaders see you obsessing about the issues they lose sleep over, they begin to seek your perspective instead of tolerating your presence.

2. Identify leading practices in the organization – not just the failures. Internal audit reports have a well-earned reputation for identifying control and risk management failures. That is an important part of our assurance mission. But reports that identify successful/leading practices can often be a win-win. Those whose practices you identify appreciate the shout-out. And others see your report as well-documented advice.

3. Offer a point of view on emerging risks. Advisors take positions. Start sharing brief perspectives on topics such as AI governance, cybersecurity, or third-party risk before management asks. A two-page memo on how a new regulation could affect your organization shows leaders that you think ahead. It also gives them a reason to call you before decisions are made rather than after.

4. Invest in business acumen. You cannot advise on what you do not understand. Require your team to read strategic plans, earnings call transcripts, and industry analyses. Rotate staff into operational roles where you can, and recruit people with industry experience. Executives notice quickly whether an internal auditor understands the business.

5. Measure and communicate your value in management’s terms. Track how your recommendations improved processes, reduced costs, or helped avoid losses. Survey stakeholders after each engagement and act on what they tell you. Report the results to both management and the audit committee. Data on your impact makes a stronger case for the advisor role than simply “tooting your own horn.”

What the Other Responses Signal

The rest of the CAE poll results were interesting for what they did and did not reveal.

The second most common answer, at 28%, was “securing investment in resources and talent.” That result makes sense. Internal audit functions compete for the same technology, data analytics, and cybersecurity talent as every other part of the business, and budgets remain tight. The audit committee should have a voice in our budget and staffing plans, so audit committee members are logical allies. If you want their support, make your case with data. Show the committee which risks go unaudited at current resource levels and what coverage additional investment would buy.

Two responses stood out for how few CAEs selected them. Not one respondent said they needed the audit committee’s help ensuring resolution of findings. Only 2% chose “protecting internal audit’s objectivity and independence.” I find these results encouraging. They signal that our profession is fulfilling an important part of its assurance mission without needing the audit committee to intervene. Management acts on our findings, and CAEs at these companies feel secure in their independence. A decade ago, I doubt we would have seen such low numbers on either question.

Finally, 14% said they want the audit committee to welcome executive sessions for candid and strategic discussions. Executive sessions give you private time with the committee, without management present, to discuss issues you cannot raise elsewhere. If you feel the committee treats these sessions as a formality, raise it with the chair. Come prepared with a short agenda that covers strategic risks, organizational culture, and your observations about the control environment. When you use the time well, committee members will want more of it.

Where This Leaves Us

The poll tells me CAEs know what they want from their audit committees. The committee can help us secure resources and create space for candid conversations. However, it cannot make us strategic advisors. That status comes from the quality of the insight you deliver to management and the board, engagement after engagement.

If you want the audit committee to champion internal audit as a strategic advisor, give its members evidence they can point to. Start with the five steps above, and the advocacy you seek will follow from the value you create.