A recent LinkedIn post from AuditBoard reminded me of advice I have shared with internal auditors for decades. The fallacy of chasing popularity. AuditBoard quoted me directly, and I stand by it.

“Your goal is not to chase popularity. Your goal is to demonstrate value. Popularity follows value.”

That post sent my mind in an unexpected direction. I thought about the song Popular from the Broadway musical and movie Wicked. It is a clever and entertaining number written by Stephen Schwartz, and it is also a sharp commentary on how shallow popularity can be.

The lyrics that resonates most for me goes like this.

“It’s all about popular
It’s not about aptitude
It’s the way you’re viewed
So it’s very shrewd to be very very popular.”

I enjoy the song. But with all due respect to the lyrics, internal auditing cannot afford that mindset.

I have nothing against internal auditors being popular. Popularity is not a flaw. But in our profession, popularity must emanate from trust, respect, and admiration earned through performance. It must rest on aptitude.

I have worked alongside thousands of internal auditors across industries and continents. In my book Trusted Advisors: Key Attributes of Outstanding Internal Auditors, I observed that those who ascend to the peak of the profession do not do so because they are just likeable. They get there because they are highly capable. Their aptitude underpins the skills that make them indispensable to their organizations. Over time, that aptitude is what makes them popular.

In Trusted Advisors, I describe nine attributes of outstanding internal auditors. From my experience, at least five demand deep and sustained aptitude. Below, I will describe what great looks like for each, and how you can develop it.

1. Business acumen and knowledge of the enterprise

What great looks like.
Great internal auditors possess a keen understanding of how the organization makes money, serves customers, manages costs, and competes in its industry. They grasp strategy, not just processes. They can explain risks and control issues in business terms that resonate with executives and boards.

How to develop it.
You build business acumen deliberately.

• Study your organization’s strategy, financial statements, and investor communications.
• Spend time with operational leaders and ask how success is measured.
• Learn the economics and regulatory pressures of your industry.
• Rotate audit staff into business roles when possible, even temporarily.

When stakeholders see that you understand their world, credibility follows.

2. Critical thinking

What great looks like.
Critical thinkers do not accept answers at face value. They challenge assumptions, connect disparate data points, and identify root causes. They know when an issue is a symptom and when it is systemic. They exercise sound judgment under uncertainty.

How to develop it.
Critical thinking improves with practice.

• Ask why repeatedly until you reach the underlying cause.
• Use scenario analysis to explore what could go wrong.
• Encourage debate within the audit team before conclusions are finalized.
• Study past audit failures and successes to understand decision errors.

This aptitude separates auditors who report issues from auditors who provide insight.

3. Intellectual curiosity

What great looks like.
Curious internal auditors never stop learning. They ask thoughtful questions. They seek to understand emerging risks, new technologies, and changing business models. They read widely and listen carefully.

How to develop it.
Curiosity thrives in the right environment.

• Allocate time for learning, not just delivery.
• Stay current on risk reports, regulatory developments, and industry trends.
• Attend cross-functional meetings even when attendance is optional.
• Reward auditors who bring new ideas and perspectives to the table.

Curiosity fuels relevance. Without it, skills stagnate.

4. Communication skills

What great looks like.
Great communicators tailor their message to the audience. They write reports that are clear, concise, and actionable. They speak with confidence and clarity in the boardroom. They can deliver difficult messages without alienating stakeholders.

How to develop it.
Communication is a learned skill.

• Invest in writing and presentation training.
• Practice explaining complex issues in plain language.
• Seek feedback on reports and presentations.
• Observe executives who communicate effectively and learn from them.

Strong communication turns technical competence into organizational impact.

5. Relationship acumen

What great looks like.
Relationship savvy auditors build trust without compromising independence. They listen actively. They show respect for management while holding firm on issues that matter. They understand personalities, incentives, and organizational dynamics.

How to develop it.
Relationships are built intentionally.

• Meet stakeholders outside of audit engagements.
• Listen more than you speak in early conversations.
• Be consistent, fair, and transparent in your interactions.
• Follow through on commitments every time.

Trust is cumulative. Once earned, it becomes the foundation of influence.

Why aptitude leads to popularity

Internal auditors often ask how they can be viewed as trusted advisors. The answer is not to seek approval or avoid tension. The answer is to invest in aptitude. When you consistently demonstrate business understanding, sound judgment, curiosity, clear communication, and relational skill, something interesting happens.

Stakeholders start calling you earlier. They seek your perspective before decisions are finalized. They defend your independence when it is challenged. Over time, respect turns into admiration. Admiration turns into trust. Trust turns into influence.

And yes, popularity follows.

The song Popular gets it right for the stage. In real organizations, especially in internal audit, it is not about being viewed as popular. It is about being valuable. Aptitude is what gets you there.