Many internal audit roles today still list Big four accounting experience as a top requirement. But is this bias toward accountants actually holding the profession back?

This session explores a question that's long been overlooked: What impact does the dominance of accounting and finance backgrounds have on internal auditing as a whole? While financial expertise is undeniably valuable, hiring almost exclusively from this pool creates blind spots — both in how we approach risk and how we add value to our organizations.

We’ll take a critical look at how this homogeneity in education and experience affects the relevance, adaptability, and sustainability of the internal audit profession. As the scope of risk broadens to include areas like cybersecurity, ESG, culture, operations, and emerging technologies, do we really believe an audit team made up mostly of accountants is best equipped to address them?

The conversation will also address the recent changes to the Three Lines of Defense model and how these shifts further highlight the need for diversity of thought within the audit function. As internal audit moves closer to the second line and collaboration between functions increases, organizations need professionals who think beyond financial controls — people who can analyze behavior, spot cultural issues, evaluate digital risks, and challenge norms from different angles.

Throughout the session, we’ll explore why non-accounting leaders can bring critical value to audit teams, how diversity in thinking strengthens assurance, and what we can do to advocate for broader hiring practices.

This is a chance to challenge the assumptions that shape our profession and reimagine internal audit as a space where multidisciplinary thinking is not only welcomed but essential.

Areas Covered

• Defend the need for diversity of thought in internal audit
• Demonstrate the need for non-accounting leaders in internal audit
• Express your concerns related to updates to the Three Lines of Defense model
  

Who Should Attend

Senior Internal Auditors, Internal Audit Managers, Internal Audit Directors

Why Should You Attend

If you've ever wondered why every internal audit job seems to ask for public accounting experience — or if you’ve questioned whether this really reflects the future of the profession — this session is for you.

The internal audit landscape is evolving fast, but our hiring practices often lag behind. While financial literacy will always matter, a team made up entirely of accountants can't possibly address the full spectrum of risk organizations face today. It’s time to rethink who belongs in internal audit.

This session will:

• Help you defend the importance of diversity of thought in audit teams.
• Make the case for bringing in non-accounting professionals who can offer fresh insights.
• Give you the tools to challenge hiring biases within your organization.
• Allow you to voice concerns and perspectives on the updated Three Lines of Defense model, and what it means for the internal audit's independence and impact.
  

Whether you're an audit leader, part of a hiring committee, or simply someone who wants to see the profession thrive in the long term, this conversation will challenge assumptions and offer a new vision for internal audit — one that values different perspectives, celebrates professional variety, and truly reflects the world of risk we operate in today.

Topic Background    

For decades, internal audit has recruited heavily from the accounting and finance fields. This made sense when audits were focused primarily on financial controls and compliance. But today, risk is more complex, more varied, and more unpredictable than ever before.

Cyber threats, data privacy issues, cultural risks, DEI initiatives, and sustainability reporting are now key audit concerns — and they require more than just an accounting mindset to address. Yet many organizations still default to hiring professionals with CPA designations or public accounting experience, often excluding candidates with valuable expertise in areas like IT, law, psychology, engineering, or operations.

This pattern of hiring creates a bias that limits the profession’s ability to grow. It narrows our perspective, stifles innovation, and makes it harder for the internal audit to fully deliver on its role as a trusted advisor.

This session was designed to open up that conversation. By examining how a lack of diversity in background and experience affects audit teams, attendees will better understand how to build a more resilient, forward-thinking internal audit function.