Getting a six-pack on your body is hard. It requires discipline, a proper diet, regular workouts, and tracking performance. The same applies to building a best-in-class internal audit function.
According to the new Global Internal Audit Standards, the quality and effectiveness of an internal audit function are assessed across six key areas. I refer to these as the Six-Pack of Internal Audit Excellence.
This framework turns effort into visible capability. It keeps the function fit for purpose, aligned to the organization, and able to perform under scrutiny – just like a true six-pack.
Strategic Alignment
Do our priorities align with the organization’s goals? We cannot be busy fixing things that do not matter to the business. Strategic alignment means the plan, the risk assessment, and the engagement portfolio all point in the same direction as the corporate strategy.
When internal audit focuses on what the organization values most, assurance becomes a growth lever rather than a cost center. The result is attention where it counts, and impact leadership can be felt.
Adding Value
Are we improving governance, risk management, and controls? Our efforts should bring real enhancements, not merely lengthy reports. Value shows up in better decisions, fewer surprises, and controls that enable objectives.
This requires moving from findings to fixes that stick. Recommendations need ownership, timelines, and measurable outcomes so the organization can see progress, not just paperwork.
Independence and Objectivity
Are we free to express our honest opinions? We must remain independent from management to provide truthful advice. Structure matters here: reporting lines, appointment and removal of the CAE, and private sessions with the board protect objectivity.
Independence is not isolation. It is the credibility to challenge and collaborate in equal measure, ensuring our assurance is trusted when it matters most.
Board and Management Support
Do we assist the board and senior leadership in making sound decisions? We are a crucial partner in oversight. That partnership becomes real when the board authorizes the charter, resources the function, and engages with the plan and results.
Support also looks like access – timely information, open dialogue, and visible sponsorship. With the right backing, internal audit can address the risks that truly shape outcomes.
Reputation and Credibility
Does our work enhance the company’s image as trustworthy to outsiders? A strong internal audit function fosters confidence among stakeholders. Consistent quality, disciplined follow-up, and transparent reporting build the reputation of both the function and the enterprise.
Credibility compounds. Each well-executed engagement reinforces confidence, making it easier to influence change the next time.
Professional Competence
Do we know what we are doing? We need the right skills and experience to perform our roles effectively. Today that includes domain knowledge, data literacy, communication, and the judgment to balance assurance with advice.
Competence grows with deliberate practice; standards application, coaching, and continuous learning, so the team stays match-fit for emerging risks.
Strength That Endures Under Scrutiny
The Six-Pack of Internal Audit Excellence is a practical way to build capability that lasts: aligned, value-adding, independent, supported, credible, and skilled.
When these muscles are developed together, the function moves beyond activity to sustained impact, fit not only to perform but to lead.