Top tips for improving internal audit relationships

Audit & Risk Award winner Julieanna Gorman used the knowledge she gained from a degree in psychology, plus experience working in banking sales and customer service, to inform her work as senior internal audit manager at Standard Life, part of the Phoenix Group, in a small internal audit team in Ireland. Her success at influencing management and developing the reputation of the internal audit function won her the Rising Star Award for 2025.

She believes that human skills are more important than ever for the future of the internal audit profession. Internal auditors must do their work humanely, build relationships and engage with auditees’ feelings, she says. Not only does this make it more likely that they will commit to the actions you want to see, but you may need them on your side in the future, she adds.

What can internal audit managers do to improve their human skills? 

• Make time to stop and chat to people in the office.
• Keep a notebook of what people tell you, because it’s hard to remember. For example, if you can start a conversation by asking how their children performed in a football match or whether a family member has recovered from an illness next time you meet, it shows you care about them as people, not just their jobs.
• Check whether people are ok – you never know what’s going on at home unless you ask. Managers were good at doing this during Covid, but many have now stopped.
• Acknowledge people’s fears, especially when you have difficult findings to report. Think about why they fear these findings and why they may be hostile or appear to be overreacting. It’s easy to think you are being clear and factual when they’re not listening because they’re terrified.
• Ask “what if”. Gorman says she is a “master speculator”. “This helps me predict what’s coming next and change my approach if something isn’t working,” she says. “This is hugely important when building relationships. It may be a small thing, like asking if they want to be in the room when their boss is told something important.”
• Remember that you never know when you might work with this person again in the future, so always try to remain on good terms with them.
• Help auditees to identify solutions to problems. Gorman says she loves to “fix things” and come up with ideas, but there is a balance to strike. Managers need to come up with the solution and own it, but auditors can help them to understand the problem fully and may suggest a number of approaches. “What’s my value if I just tell them there’s a problem and walk away?” Gorman asks.
• Demonstrate value and relevance. We are a cost to the business, so we must add value, Gorman says. “We can only ensure that problems are remediated, if we provide ideas and consultancy. We can’t support every step in a long process, and we need to maintain our independence and use our judgment to assess where we draw the line, but our role offering advice, forecasting and speculation is important.”
• Cultivate imagination. This is a great umbrella term for all the things that internal audit needs to do, Gorman says. “We need to ask what we want the value of internal audit to be? We all want to ensure integrity and protect customers, but what does this mean day to day? 

Do you know someone that has made a difference to your team or organisation? The Audit & Risk Awards 2026 are now open for nominations.