I have written often about the essence of trust in the internal audit stakeholder relationship formula. We are taught from the inception of our careers in internal audit about trust. Unfortunately, it’s often one-sided. “Can we trust management?” “Can we trust evidence?” “How do we know someone isn’t lying in an interview?” But we rarely contemplate whether they can or should trust us.

While we are scrutinizing the trustworthiness of management, they are often wondering about the same thing. “Can we trust that the internal auditors know what they are doing?” “Can we trust that they will be objective/unbiased when they audit our operations?” “can we trust that they have the best interest of the organization at heart?”

Trust is the lifeblood of internal audit’s relationship with management. Yet according to a recent IIA survey, 48% of internal auditors worldwide still believe they are viewed as the “police” in their organizations. That statistic should give every chief audit executive pause. If nearly half of our colleagues are still seen as enforcers rather than advisors, we have a trust gap that demands attention.

The Roots of Distrust

The tension between internal auditors and management is not new. It’s woven into the DNA of our profession. Management is responsible for running the business and taking risks. Internal auditors are responsible for providing assurance that those risks are managed effectively. That built-in tension is healthy when both sides trust each other’s motives. It becomes toxic when either side sees the other as adversarial.

Distrust often stems from one or more of the following causes:

• Historical perceptions. Many executives still remember an internal auditor whose “gotcha” style of auditing always focused on finding fault. Old reputations die hard.
• Communication gaps. Internal auditors sometimes fail to explain the purpose or value of their work in plain business terms. Management hears criticism, not collaboration.
• Surprise findings. When internal audit results surface without prior discussion, leaders feel blindsided and defensive.
• Tone and attitude. Even the most accurate report can erode trust if it’s delivered with an “us versus them” tone.
• Conflicting incentives. Management is often measured on performance and outcomes. Auditors are often measured by outputs (number of reports, findings or recommendations). The misalignment of these objectives contribute to the trust cap in many organizations .

When distrust takes root, it stifles collaboration. Management withholds information. Internal auditors get excluded from key discussions. The organization loses the very value internal audit was designed to deliver.

Transparency Builds Credibility

Transparency is the foundation of trust. Internal auditors earn credibility not by being perfect, but by being predictable and principled. You build trust when management knows what to expect from you, how you reach conclusions, and how you communicate results.

Practical steps include:

• Communicate intent early. Before each engagement, explain what you are auditing, why it matters, and how the results will be used.
• Avoid surprises. Keep management informed throughout the audit. Share preliminary observations before they appear in a report.
• Be clear on criteria. Explain the standards or policies used to evaluate performance. This prevents accusations of “moving the goalposts.”
• Acknowledge constraints. Be open about data limitations or audit scope restrictions. Transparency about what you can’t do strengthens confidence in what you can.

When transparency is consistent, management stops viewing internal audit as a mystery. They start seeing us as disciplined, fair professionals that aim to help—not harm.

Empathy Strengthens Relationships

Empathy does not compromise objectivity. It strengthens it. You cannot assess risks effectively without understanding the pressures and realities your stakeholders face.

Empathy starts with curiosity. Ask managers what keeps them up at night. Listen without judgment. Recognize that most control failures are not the result of bad intent but of competing priorities or limited resources.

When management feels understood, they are more receptive to your audit insights. You move from being an outsider with a checklist to being a partner who grasps the context behind the numbers.

In Trusted Advisors: Key Attributes of Outstanding Internal Auditors, I described empathy as one of the essential attributes that separates great auditors from good ones. Trusted advisors don’t just deliver findings; they deliver perspective. They don’t just report risks; they help leaders see paths forward.

Lessons From the “Trusted Advisors” Framework

Over the years, I’ve studied what makes internal auditors trusted within their organizations. The “Trusted Advisors” framework is built on nine key attributes – five of which drive credibility and influence:

1. Integrity. Always act in the best interests of the organization, not personal or departmental gain.
2. Competence. Build technical expertise and business acumen. Management won’t trust what you don’t understand.
3. Communication. Speak plainly. Translate audit results into insights management can act on.
4. Courage. Deliver hard truths with professionalism and balance. Trust deepens when people know you won’t shrink from reality.
5. Empathy. See the world through management’s lens. It’s not about agreeing with them, but about understanding them.

These attributes work together. Without integrity, competence, and communication, you can’t earn initial trust. Without courage and empathy, you can’t sustain it.

Rebuilding Trust When It Has Eroded

Even strong relationships can fracture. A poorly handled audit, a miscommunication, or a perceived breach of confidence can undo years of goodwill. Rebuilding trust takes time and intention.

Here are practical steps to restore it:

• Own mistakes. If your team handled something poorly, acknowledge it. Transparency about your missteps models the accountability you expect from others.
• Revisit expectations. Sit down with management to clarify roles, boundaries, and communication preferences. Misaligned expectations breed frustration.
• Demonstrate consistency. Follow through on commitments. Reliability over time rebuilds credibility faster than promises.
• Seek feedback. Ask management how internal audit can improve its approach or interactions. Listening signals respect.
• Deliver value quickly. Identify a small, high-impact engagement that demonstrates audit’s ability to help the business succeed. Nothing rebuilds trust like tangible results.

Trust cannot be demanded. It must be earned through actions repeated consistently over time.

From “Protecting Value” to “Creating Value”

For decades, internal audit has described its mission as “protecting organizational value.” While that remains vital, it’s not the whole story. The most trusted internal auditors are those who help their organizations create value.

When management sees internal audit as a catalyst for improvement—helping them operate more efficiently, manage risks more intelligently, and make better decisions—trust often grows. You are no longer seen as the “police.” You are a partner in performance.

That doesn’t mean compromising independence or objectivity. It means aligning your purpose with the organization’s success. Independence gives you credibility; collaboration gives you impact.

When those two forces align, internal audit fulfills its highest purpose: providing assurance, advice, and insight that strengthen performance and resilience.

Closing Thoughts

Trust is not a soft concept. It’s a hard currency that defines internal audit’s influence. Without it, your reports gather dust. With it, your insights shape decisions.

The IIA’s survey shows that too many internal auditors still battle the “police” label. Changing that perception begins one relationship at a time. It begins when auditors lead with transparency, communicate with empathy, and demonstrate value through action.

If you aspire to be a trusted advisor, remember this: trust is not granted by title. It’s earned in every audit, every conversation, every choice. Build it deliberately, protect it fiercely, and you will bridge the trust gap for good.