By Oliver Cheshire, Senior Consultant
– Last Updated: June 2026
The strongest Internal Audit candidates at the 2 to 4 year mark aren’t just asking what the role pays. They’re asking what it leads to, what it exposes them to, and whether it’s going to make them better. If you’re looking to hire, that shift is worth paying attention to.
I’ve had a lot of similar conversations with Internal Audit candidates over the past few months, and there’s definitely been a shift in how people are approaching their next move.
It’s not just about salary or job title anymore. The stronger candidates, even at the 2 to 4 year level, are thinking much more carefully about what a role is actually going to give them. Not just in the short term, but where it sets them up in a couple of years’ time.
One of the biggest turn offs at the moment seems to be repetition. If a role feels like a cycle of similar audits, with limited variety, it doesn’t land particularly well. Candidates are asking more questions around what they’ll actually be exposed to and the best talent is being swayed by the opportunity to work across different industries, different risk areas, and cut their teeth on more complex pieces of work – anything that helps them build a broader skillset.
No one’s trying to avoid a particular aspect of the job work – they just want to make sure they’re not standing still.
This links directly to where the profession is heading:
Candidates who are thinking carefully about their careers are increasingly asking whether a role gives them access to emerging risk areas – AI governance, machine learning assurance, cybersecurity, data analytics. These aren’t specialist concerns but where audit functions are being asked to add value, and candidates at the 2 to 4 year mark know that early exposure here separates them from the field further down the line.
Something that’s changed fast is how much value candidates are placing on stakeholder exposure. A lot of people I speak to don’t want to sit behind the scenes anymore – they want to be involved in conversations, build relationships, and have some visibility across the business.
From a hiring perspective, it’s also where we’re seeing a real gap. Plenty of technically strong auditors, fewer who are confident engaging with stakeholders. The ones who can do both tend to stand out quite quickly.
Progression still matters, but candidates are looking for a bit more clarity around it. Questions like:
If these paths aren’t clear, it tends to create hesitation, even if the role itself looks solid on paper.
Hybrid working is expected now, but interestingly, it’s not usually the deciding factor. What people care more about is the team they’re joining. Who they’ll be working with, how supported they’ll be, and whether there’s a collaborative feel. It’s often the difference between someone accepting an offer or continuing their search.
What’s worth noting is that hybrid working has shifted from a differentiator to a baseline expectation. Most candidates are looking for two to three days from home as a minimum. It rarely wins someone over on its own, but a rigid in-office requirement can lose them – sometimes quickly and without notice.
This comes up more than you’d think. At this level, good candidates don’t stay on the market for long. If a process drags, or there’s a lack of clarity, it can put people off quite quickly. It doesn’t need to be rushed, just clear and well managed.
Something that’s come up more recently is job security. In a cautious economic climate, candidates – particularly those weighing up a move – are asking questions about the permanence and direction of the team they’re joining. In-house audit functions that can demonstrate forward planning and a genuine commitment to building internal capability tend to land better than those where the structure feels uncertain or heavily reliant on outsourced resource.
From a Head of Internal Audit perspective, it’s a bit of a balancing act. You’re hiring to support delivery, but at the same time, you’re building a team that needs to grow and develop. The candidates who tend to add the most value are the ones who are comfortable delivering audits, confident enough to engage with stakeholders, and capable of stepping up over time.
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What are Internal Audit candidates prioritising over salary in 2026?
More than in previous years, candidates are ranking career development and long-term progression above base salary increases. In a cautious economic climate, they want defined development pathways, exposure to complex and varied work, and evidence that the organisation is investing in their future – not just compensating them for the present. Job security and the stability of permanent, in-house roles are also carrying more weight than they did.
What technical skills are Internal Audit candidates looking to build right now?
The candidates who are thinking furthest ahead are actively seeking exposure to AI and machine learning assurance, cybersecurity and cloud compliance, and data analytics. These aren’t niche interests – they’re becoming the areas where audit functions are expected to add the most value, and candidates know that experience in these disciplines makes them significantly more marketable over the next few years.
How important is hybrid working to Internal Audit candidates in 2026?
It’s expected rather than valued as a bonus. Most candidates at this level are looking for two to three days working from home as a baseline, and rigid in-office mandates are actively putting people off – sometimes enough to withdraw from a process entirely. It’s rarely the deciding factor when everything else is right, but it can be a dealbreaker when it isn’t offered at all.
Oliver Cheshire – Senior Consultant
Risk & Assurance
