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Alexander Ruehle’s recent summary of the IA Vision 2035 global survey which serves as an audit of the auditors struck a chord. His analysis shows not only the profession’s perception gap, but also how far we still need to go to truly shift the dial.
It made me ask: how much are we actually doing to address the root causes, not just the symptoms? Because while the findings are global, the reasons and the solutions can be very regional.
Perception is reality in the mind of the perceiver. If this is how Internal Auditors are seen, then we need to take ownership and accountability for shifting that perception.
I believe the state of the profession in each country is our collective responsibility. Here in India, much of what is in the IA Vision 2035 report rings true but the root causes may differ from those in other countries. The solutions might, too.
It’s time for the internal audit fraternity in every region to ask some difficult questions locally.
I think this starts with Simon Sinek’s Golden Circle. Do we, as auditors and audit leaders, really know our “why”?
If our purpose is to prevent corporate governance failure, to support our organisations in achieving their objectives, and to safeguard not just corporate goals but also broader obligations such as commitments to the environement and society at large, whether or not they are actively pursued, then our day-to-day approach must reflect that.
If our “why” is that big, then acting as a narrow “police” function or limiting ourselves to stating facts and reporting observations is missing the point entirely.
We need to get to the crux of why a company does what it does, how it does it, and why it struggles to maintain a decent control baseline and to help increase that maturity over time.
Can every audit leader stand up and say that this is their “why”?
And if it is, are they willing to move beyond the narrow lanes of financial and compliance audits into operational and strategic execution audits; the real game changers?
If we truly want to deliver on our purpose, we have to expand our ability to touch more of the organisation, create more impact, and generate more value.
In the IA Vision 2035 survey, 91% of auditors said data analytics is key to the future, yet only 25% report high implementation. Seventy-four percent said AI is critical, but just 7% have advanced implementation.
The gap isn’t about tools; they’re available. It’s not about knowledge; it’s out there. The gap is fear: fear of the unknown, fear of failure, and fear of persuading the organisation to invest.
Fifty percent of auditors say their biggest challenge is being misunderstood or undervalued. That’s not a technical issue; it’s a human one.
Perception can only be addressed through action, consistency, and quality of conversation. This means auditors need to invest time in developing the human skills that change perception: resilience to overcome fear, conversational intelligence to hold better discussions, and the ability to cultivate trust.
But we also need to be honest about what holds us back. Much of the hesitation to invest in these skills is itself rooted in fear; fear of conflict, fear of rejection, or fear of stepping into the unknown.
These are not gaps you can simply “read your way out of.” This is where coaching becomes powerful: it helps us surface limiting beliefs, challenge the saboteurs that anchor us down, and create new patterns of thought and behaviour that free us to engage with courage.
Forty-two percent of auditors report lacking needed skills in their functions. Are we cultivating a learning mindset where we embrace failure as part of growth? Does our organisation and our audit function provide the psychological safety to do that?
Thirty percent cite expanding expectations from leaders and stakeholders as their biggest challenge. Have we learned to prioritise? To say “no” when we need to, and “yes” when should?
If the pace of change is a problem, as 26% report, then we need to strengthen our ability to assess risk quickly, prioritise based on that risk, and influence stakeholders to focus on what’s most important right now.
Yet, many internal auditors are still grapling with the fundamentals of risk management not because their training lacks focus on it but because organisations they work for have not yet embraced risk management as a strategic driver.
Internal Auditors are well placed to address this gap if they choose to engage, operate and report with a wider risk focus that addressed what truly matters to the organisation.
Alexander notes that low tech maturity leads to low strategic value and negative perception. I agree but I think there’s more.
Low tech maturity + Low human capability → Low strategic value → Negative perception.
High tech maturity + High human capability → High strategic value → Trusted advisor status.
For the last few years, I’ve been advocating for “The Evolving Auditor” and I call it a movement because it’s not static.
The Evolving Auditor sharpens technical skills (non-negotiable), invests in business acumen (to truly understand the context they audit), builds digital acumen systematically (to work with efficiency and foresight), and most importantly, develops human acumen (to listen with empathy, question with curiosity, exercise professional scepticism, show resilience, and cultivate trust).
This is more than a skill set. It is a new movement of auditors.
And it is these auditors that will fulfil the vision of IA 2035: to be seen not as the organisation’s police, but as dynamic, curious, tech-savvy, trusted advisors who create impact at the strategic level.
Evolving Auditors are not just preparing for the future. They are the future. They embody the profession’s highest purpose and prove, through their actions, that Internal Audit can be indispensable to governance, sustainability, and organisational success.
I’ve recently revisited The Gardener of Governance by Dr. Rainer Lenz and Barrie Enslin, and I cannot overstate its importance for our profession.
This is not just a book of reflections or experiences. It is, in many ways, a guiding compass for any auditor who is serious about embarking on the strategic transformation that Internal Audit so desperately needs.
The vision of IA 2035 calls on us to become trusted advisors, to shift the dial on how our profession is perceived, and to step out of the shadows of being the “incognito function.” What this book offers is not wishful thinking. It is a practical roadmap for how to do it.
The authors don’t stop at philosophy. They provide detailed illustrations, vivid metaphors, and practical examples of how auditors can:
Every chapter carries know-how that is directly applicable in practice. It equips auditors not only to reimagine their role but to act differently on the ground in conversations, in engagements, and in their influence at the board and executive levels.
For me, The Gardener of Governance reads like a blueprint for the new-age auditor, yet one written with the soul of a manifesto. It blends vision with know-how, strategy with execution, philosophy with practice.
And that is precisely what makes it such a powerful guide for any auditor who wants to be part of fulfilling the promise of IA Vision 2035.
The future described in IA Vision 2035 will not happen by accident. It will be brought to life by a new breed of auditors; the ones who live their purpose, expand their scope, embrace technology without fear, and master the human skills that build trust and influence.
In delivering development programs for auditors, I’ve seen the challenges highlighted in the survey lived every day but I’ve also seen the desire to move forward. With the right intent, I believe all auditors can transform into this new breed of auditors.
This is what The Evolving Auditor Movement stands for. It’s not a one-time initiative, but an ongoing commitment to growth. The word evolving is intentional: our work, and our lives, move through cycles of experiment → learning → success. Each cycle makes us stronger, more resilient, and closer to fulfilling our mission.
And for those ready to step into this transformation, The Gardener of Governance offers a compass. It is not just a collection of experiences, but a book of know-how; richly illustrated with examples, metaphors, and practical steps for how to audit differently, engage differently, contribute differently, and think differently. It equips us not just to imagine a different future for Internal Audit, but to build it.
But there is one more truth we must name: much of the resistance to change; the reluctance to adopt technology, the hesitation to expand scope, even the avoidance of developing human skills; is rooted in fear. Fear of failure, fear of rejection, fear of stepping outside the safe lane.
You cannot always learn or read your way out of fear. Sometimes, it takes the reflective space of coaching to break free from limiting beliefs and sabotaging patterns, to dismantle fixed mindsets, and to step forward with courage.
If IA Vision 2035 is the destination, then The Gardener of Governance is a fantastic map to follow. And the Evolving Auditor is the traveller; carrying purpose as their compass, courage as their fuel, and human capability as the force that turns perception into impact.
The profession’s future will not be shaped by wishful thinking. It will be shaped by auditors who are willing to evolve, one step, one cycle, one conversation at a time.
If your career is a garden, what will you plant, nurture, and grow today so that at least by 2035, you’ll be recognised not just for the work you do, but for the value you’ve created?
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