Director of Internal Audit: Facts, Skills, and Next Paths

A Director of Internal Audit leads the planning, execution, and reporting of internal audits to evaluate an organization’s internal controls, compliance, and risk management. Day-to-day, the director oversees audit staff, coordinates with external auditors, and presents findings to senior leadership and the board.

Core responsibilities include developing risk-based audit plans, directing audit engagements, and ensuring adherence to GAAP, IFRS, and regulatory standards. This role typically reports to the VP of internal audit or the audit committee of the board. For example, the job posting from The Institute of Internal Auditors describes a director who "educates policymakers about internal auditing," while the posting from BDO USA emphasizes delivering assurance services for cross-border statutory compliance. The U.S. Department of Defense and Navy Federal Credit Union are also actively seeking directors to oversee foundation branches and multi-engagements.

The median salary for a Director of Internal Audit is approximately $152,961. The most frequently requested skills in current postings are Internal Controls (60%), Compliance (50%), Spreadsheet Modeling (50%), Analytics & Reporting (40%), and Documentation (40%).