Each May, Internal Audit Month gives us an opportunity to reflect on the profession and to encourage the next generation to consider a career in internal audit. I welcome that conversation, because one of the most common questions I hear from students and early career professionals remains simple and direct: Why internal audit?

As one who has spent a career in this field, my answer has not changed. In fact, it has become more compelling with time. If you want to understand how organizations truly operate, if you want to develop judgment that leaders rely on, and if you want a front-row seat to both risk and opportunity, internal audit offers a vantage point that few careers can match. As I wrote in a blog last year, internal auditors （like lookouts on ancient ships) occupy a unique position high above the enterprise, where they can observe the full landscape rather than a single function.

That vantage point matters more today than ever.

A View You Cannot Replicate Elsewhere

Over the course of my career, I had opportunities to serve in internal audit functions in multiple organizations. In each case, I learned the business faster than I would have in any traditional role. That was not an accident. Internal audit places you at the intersection of strategy, operations, risk, and governance, and it forces you to connect those elements in real time.

Most entry-level roles are narrow by design. You learn a function, a process, or a system. Internal audit takes a different approach. It exposes you to the enterprise.

• You review operations across business units.
• You assess financial and operational controls.
• You evaluate culture and governance.
• You engage with leaders across the organization.

Within your first year, you will likely see more of the enterprise than many professionals see in a decade. That breadth builds business acumen quickly, and it sharpens your ability to ask the right questions. Over time, you begin to recognize patterns. You see where risks emerge, where controls fail, and where leadership decisions either create or erode value.

That is the crow’s nest perspective, and it is invaluable.

Seeing Risk Before It Reaches the Deck

The role of internal audit has always included identifying and assessing risk, but the nature of risk has changed dramatically. We operate in what I have often described as a period of permacrisis, where volatility and disruption are constant.

From the crow’s nest, internal auditors scan a crowded horizon.

• Cyber threats continue to evolve in both scale and sophistication.
• Geopolitical tensions affect supply chains and markets.
• Regulatory expectations shift quickly.
• Organizational culture can either enable or undermine strategy.

And now, artificial intelligence has entered the landscape in a meaningful way.

AI is not a distant concept. It is already reshaping how organizations operate, make decisions, and compete. For new internal auditors, this creates a significant opportunity. You are not just observing the adoption of AI. You are in a position to evaluate it, challenge it, and help guide its responsible use.

That includes understanding:

• How AI models are trained and governed.
• Where bias or ethical concerns may arise.
• How data integrity affects outcomes.
• How automation changes risk profiles.

Few roles offer that level of exposure to emerging technology combined with a mandate to assess its impact. Internal audit does.

Accelerating Your Career Trajectory

I often tell young professionals that internal audit does not have to be a destination. It can be a gateway.

The skills you develop are transferable and highly valued.

• Critical thinking becomes second nature because you must analyze complex issues.
• Communication improves because you must explain risks and recommendations clearly.
• Relationship skills grow because you engage with stakeholders at every level.
• Ethical judgment strengthens because you deal with real consequences.

Just as important, people across the organization get to know you. They see your work, your thinking, and your integrity. That visibility creates opportunities.

It is not surprising that many senior executives, including CEOs and CFOs, have internal audit experience on their resumes. They benefited from the crow’s nest early in their careers, and it shaped how they lead.

Making an Impact That Matters

Internal audit is not simply about identifying problems. At its best, it drives improvement.

When internal auditors perform their role effectively, they:

• Help organizations avoid costly failures.
• Strengthen governance and accountability.
• Improve processes and controls.
• Support better decision-making.

You are not on the sidelines. You influence outcomes. You help leadership understand what matters and why.

That sense of purpose resonates with many professionals, especially those entering the workforce today. They want their work to matter. Internal audit delivers that opportunity, because it sits at the heart of organizational integrity.

A Front-Row Seat to the Future

For those entering the profession now, the timing could not be better. The intersection of risk, technology, and strategy is expanding rapidly, and internal audit is moving with it.

Functions are investing in data analytics, continuous monitoring, and AI-enabled auditing techniques. They are expected to provide insight, not just assurance. They are being asked to help organizations navigate uncertainty, not simply report on it.

That evolution creates a more dynamic and intellectually engaging career path.

You will not spend your career repeating the same tasks. You will adapt. You will learn. You will be challenged to think differently as new risks emerge and new technologies reshape the landscape.

During Internal Audit Month, I encourage you to take a closer look at this profession. It may not always be the most visible path, but it is one of the most impactful.

Climb the mast. Take your place in the crow’s nest. The view will change how you see business, and it may very well shape the trajectory of your career.