A Second Career in Auditing

December 2005

Successful transition to the audit profession hinges on several key factors.

Susan Jacob, RN, CPC, CCS
Internal Auditor
Ochsner Clinic Foundation

For the past three years, I’ve worked in the internal audit department of a large health-care organization. Before entering the profession, I worked as a registered nurse at several other facilities and then took a position in the compliance department at my current firm. I did not specifically intend to become an internal auditor — instead, my career evolved over several years when compliance merged with internal auditing. However, I am happy with the change and consider my newfound profession rewarding.

Internal auditing can be an appealing second-career option for many professionals. Competencies gained from other fields often translate well to the audit environment, and working in auditing can expand practitioners’ overall understanding of the organization. But not everyone is suited for a career in auditing. For some, the profession can be isolating, frustrating, and overwhelming.

Several factors play a key role in determining an auditor’s level of satisfaction with auditing as a second career. Based on my own experience, the most important issues to consider are experience, attitude, training, and expectations. If criteria within these areas are met, switching to auditing may indeed prove beneficial and can help liven up a stagnant career.

EXPERIENCE
Prior operational experience can be a distinct advantage for new auditors, especially when the transition to auditing takes place in the same or a related industry. Even though I entered the profession somewhat “cold,” I was able to learn quickly because of my background. My knowledge of the health-care field gave me a head start in understanding the inner workings of other departments. I was familiar with basic processes and understood audit clients’ workflow. I also possessed the technical skills to understand medical record documentation, and I was well-acquainted with the communication styles and work habits of audit clients. My knowledge of the clients’ environment and, in some cases, similar educational background, enabled me to adapt quickly.

Staying within the same organization can also ease the transition process. At my company, I felt comfortable with the work environment and had already established professional relationships with those around me. I also knew where to go for answers to questions. The time that I had spent networking and building relationships in the facility proved invaluable as I began my work as an auditor.

ATTITUDE
Several personal attitudes played a major role in my successful transition to internal auditing. First, I was flexible and open to change. Established professionals can find it difficult to adapt to a new work environment, especially if they’re reluctant to adjust their work style. To succeed at internal auditing, practitioners must be willing to work within a highly structured format. I welcomed this style of working and found it enabled me to accomplish tasks in a more organized fashion. I appreciated the thorough audit trail for all work completed, as well as the use of audit reports to capture written evidence of findings and recommendations.

Second, I was open to serving as a facilitator rather than a process owner. My previous line of work encouraged autonomy and individual heroism. In the internal audit profession, practitioners must be able to collaborate effectively with clients and peers, and avoid dominating the work assignments. Although auditing involves a fair amount of work with data, communication comprises an equally important part of the job. Facilitation and negotiation skills, for example, are essential to good auditing and are just as critical as analysis work.

Third, I was willing to learn from others, even when those providing instruction were younger than myself or possessed fewer years of overall work experience. The knowledge that young internal auditors obtain through audit-specific education or experience in the audit department can be an invaluable resource to someone just entering the field. Transitioning auditors need to remain open to guidance and feedback from such individuals, without prejudging the instructor. Auditors with seniority can help newcomers learn audit processes and terminology more quickly, as well as facilitate acculturation to the profession.

Lastly, I benefited from a willingness to abandon the idea of being considered an “expert.” This adjustment proved difficult because I had worked for years to gain the level of expertise I eventually achieved, and I enjoyed the validation it provided. I now realize that, in internal auditing, the client is the expert. And because I constantly audit new areas, I am always subject to a learning curve. My work involves a considerable amount of research and investigation, and it requires me to learn new things on a regular basis. This aspect of the profession can be challenging and exciting, but some new auditors may find it overwhelming, depending on their personality.

TRAINING
Adequate training is key to a successful transition. Internal and external training helped me to grow as an auditor and improve competency in areas such as workpaper organization, opening and closing meetings, and report writing. For example, I attended introductory skills and operational auditing classes, both of which were offered as weeklong seminars in my area. I also attended local IIA chapter meetings, where I had an opportunity to learn even more about auditing and network with local audit professionals.

The IIA’s Professional Practices Framework provides a solid summary of ethics, principles, and standards and represents essential reading for the new auditor. In addition, small-group and one-on-one instruction within the audit department provide training in a format where new auditors can ask questions and receive feedback without feeling threatened. If the department maintains an audit manual, this document usually contains brief instructions and sample templates that auditors can use when preparing for an audit or compiling workpapers.

My prior experience proved extremely helpful during the training process. I was able to learn quickly because of my professional background and level of education. I also found that learning about the profession gave labels to concepts I was already familiar with but had previously been unable to articulate. In my prior jobs, for example, I lacked the verbiage to describe concerns related to internal control, referring to them as “lack of structure” or “poor checks and balances.” Giving controls a label helped me communicate about them more effectively. Audit training helped me understand jargon unique to internal auditing and cultivate the conceptual knowledge I had acquired before entering the profession.

EXPECTATIONS
Some professionals may find it difficult to be removed from the day-to-day hustle and bustle of operational activity, especially those who come from particularly dynamic settings. In the past, I had always worked in an interactive, lively environment and experienced frequent interruptions. Internal auditing, by contrast, can be isolated from other departments, and interaction with clients may be limited to opening and closing meetings and interviews. Auditors typically work in solitude and spend much of their time in front of a computer. Moreover, feedback on work performance from the recipients of auditing’s services can be limited. For a nurse trained to help others, this has been the most difficult aspect of my adjustment. When I worked in a nursing environment, patients expressed their gratitude to staff on an almost daily basis.

Transitioning auditors should also realize that they will be expected to present findings or recommend solutions that may not be well-received by the audit client. Because I previously worked in a compliance department, I was accustomed to presenting this type of information. I enjoy the challenge of a closing meeting, even when it involves communicating difficult news to the client. However, others may find this task unpleasant, especially those averse to confrontation.

MAKING THE SWITCH
Although I’m quite satisfied with my switch to internal auditing, it’s not a career for everyone. Whether or not someone will find the profession a “good fit” depends largely on their comfort level with the unique environment and work style of audit departments.

For flexible, motivated professionals in search of a challenge, auditing can be a rewarding second career.

To comment on this article, email the author at sjacob@theiia.org.

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