One of the first questions I am often asked by college students is: “Why should I go into internal auditing?” It’s a fair question—and an important one. These are often accounting students with tough choices to make, and they want careers that offer purpose, learning, and opportunity. My answer is always the same, but with growing conviction each year: If you want to accelerate your understanding of business, make a meaningful impact, and prepare for leadership—start in internal audit.

There are countless reasons to pursue a career in internal auditing, but one I often cite is the unique vantage point it provides. I tell students that internal auditors sit in the “crow’s nest” of the enterprise. For those unfamiliar with nautical terms, the crow’s nest was the lookout perch high atop a ship’s mast. From there, sailors could see the vessel below and scan the horizon in all directions. It was from the crow’s nest that sailors first spotted opportunities—or threats—long before they reached the ship’s deck.

In today’s complex, fast-moving business world, internal auditors are the modern-day lookouts. We occupy a role unlike any other in the organization: high above silos, functions, and internal politics, we observe where the risks lie, how the organization is progressing toward its strategic goals, how culture creates or destroys value, and where controls are effective —and sometimes aren’t. We see the big picture. We often see the cracks forming before others even notice the tremors.

Accelerating the Learning Curve

For young professionals considering where to start their careers, this view is priceless. I assumed responsibility for internal audit in at least 4 different organizations during my career. I can say without equivocation that I “learned the ropes” faster in those organizations from the internal audit crow’s nest than I ever would have otherwise.

While many new hires in finance, operations, or IT are given narrow, function-specific roles, internal auditors are often given a different gift: they get to leap the learning curve on how the whole company operates. Within the first year, you may audit manufacturing, procurement, cybersecurity, marketing, and even environmental compliance. You’ll sit with leaders in every function, ask tough questions, and gain insights most employees don’t accumulate in a decade. And just as importantly, they will get to know you.

This isn’t just job experience—it’s a crash course in business acumen.

Internal auditors learn how decisions are made, where information flows (or stalls), and how culture influences behavior. You develop a rare ability to connect the dots across departments, strategies, and risks. It’s no wonder that many C-suite executives spent time in internal audit. They had an early seat in the crow’s nest, and it helped them steer their careers to the helm.

Seeing the Horizon

The view from the crow’s nest isn’t just about the present—it’s also about what lies ahead. One of internal audit’s most vital responsibilities is joining forces with risk managers and others to scan the horizon for emerging risks. These days, that horizon is crowded: cybersecurity threats, geopolitical instability, regulatory shifts, AI disruption, ESG expectations—the list goes on.

From the crow’s nest, you’re trained to see these risks not as abstract concepts, but as tangible forces that can shape—or shake—your organization’s future. You develop foresight. You become fluent in the language of risk and resilience. You learn how to ask the questions others haven’t thought of yet.

And when you sound the alarm, people often listen—because your vantage point is respected.

Making a Difference

But perhaps the most fulfilling aspect of internal audit is this: you’re in a position to make a real difference. Your work doesn’t just fill reports—it drives improvement, enhances accountability, creates value, and strengthens the organization’s capacity to thrive. You help leadership make informed decisions. You also help protect value, uncover opportunities, and prevent failure.

At its best, internal audit is a force for good inside an enterprise. It’s about integrity. It’s about truth. It’s about helping the ship stay on course—not by commanding the wheel, but by offering clear, timely, and trusted guidance from a strategic vantage point.

That sense of mission—that chance to serve as a steward of organizational health—is something I wish every young professional could experience.

A Career Like No Other

So when students ask me why they should consider internal audit, I smile. Because I know something they don’t yet: this profession is a gateway. It opens doors to opportunity, accelerates your learning, and cultivates a mindset that’s analytical, inquisitive, ethical, and bold.

Yes, it’s hard work. Yes, it sometimes means delivering messages people don’t want to hear. But the impact you can make—the visibility you gain, the trust you build, and the skills you acquire—will stay with you your entire career.