The Superhero Within Internal Audit: A Modern Team Analogy
Every organisation has its heroes.
Success seldom depends on one individual. It comes from the strength of a well-coordinated team. Internal audit is no different. Our mission is to protect and enhance organisational value, and the way we work often mirrors a team of superheroes where each member contributes unique skills and perspectives towards a common goal.
In my organisation, the internal audit function operates within a carefully designed framework that balances strategy, execution, and oversight. Although every organisation’s structure may differ, the illustration below reflects our approach and offers a useful lens to understand the key roles within an effective audit function. Picture internal auditors as members of a disciplined, purpose-driven superhero team, each playing a distinct part in achieving a successful engagement.
Audit Champion – Captain America of the Team
The Audit Champion embodies senior leadership, usually the Managing Director, setting the strategic vision and ensuring the team stays aligned with organisational priorities. Their integrity, composure, and ability to inspire trust provide direction and confidence to the team. During a complex audit of a new business unit, the Audit Champion clarified objectives and challenged assumptions, helping the team focus on the most critical risks while maintaining a collaborative approach. They also ensure that the audit’s recommendations align with broader organisational goals, serving as the moral compass of the engagement, much like Captain America leading his team through challenging missions.
Senior Audit Manager – Iron Man of Execution
Translating strategy into day-to-day execution, the Senior Audit Manager combines technical expertise, analytical thinking, and innovative problem-solving. When unexpected gaps appeared during control testing, they quickly designed an alternative approach, coaching junior auditors along the way. They also play a critical role in guiding team members through complex processes and facilitating productive discussions with stakeholders. This adaptability and precision ensure the audit stays on track, turning objectives into actionable outcomes with the same resourcefulness and ingenuity associated with Iron Man.
Project Manager – Black Widow of Coordination
The Project Manager keeps the audit engine running smoothly, balancing timelines, resources, and communication. During a particularly tight schedule, they reorganised tasks and coordinated updates with stakeholders, ensuring the audit remained agile and on track. By anticipating challenges, maintaining high standards of documentation, and guiding junior team members, they uphold both efficiency and quality, orchestrating the process much like Black Widow managing a complex mission. Their role ensures that the audit progresses without delays, delivering insights that are timely and relevant.
Qualified Reviewer – Doctor Strange of Perspective
Providing an objective lens, the Qualified Reviewer connects detailed evidence, context, and control implications into a coherent narrative. In a cross-departmental review, they identified subtle interdependencies that others had missed, ensuring the final report was accurate, balanced, and actionable. By reviewing documentation, verifying conclusions, and maintaining professional standards, they elevate the quality of the audit. Their ability to see the bigger picture while maintaining meticulous attention to detail mirrors Doctor Strange’s multi-dimensional perspective, helping the team anticipate risks and uncover insights that might otherwise be overlooked.
Scrum Members – Spider-Man of Discovery
Scrum Members perform fieldwork, test controls, and uncover emerging risks, bringing curiosity and adaptability to every assignment. One team member once spotted a subtle recurring transaction anomaly, which later revealed a control weakness. They also bring fresh perspectives to process improvements and testing approaches. This combination of diligence, quick thinking, and careful documentation makes them the backbone of the audit report, echoing Spider-Man’s sharp senses and agility in discovering what others might miss. Their efforts ensure the audit’s findings are robust and actionable.
Bringing It All Together
Just like a superhero team, internal audit thrives when each member leverages their strengths, guided by leadership, empowered by collaboration, and united by purpose. While the Audit Champion sets the mission, it is the collective effort, from Senior Audit Manager to Scrum Member, that drives success. In a world of rapidly evolving risks, the team’s agility, integrity, and shared commitment enable internal audit to remain a trusted guardian of organisational resilience.
Every organisation has its heroes and within internal audit, those heroes work together, quietly and purposefully, to make a lasting impact.
Yong Sheng Oh is an Internal Auditor in the financial services industry, holding the Certified Internal Auditor (CIA), Certification in Risk Management Assurance (CRMA), Certified Fraud Examiner (CFE), and Certified Anti-Money Laundering Specialist (CAMS) designations. He is passionate about strengthening governance, risk, and control frameworks through collaboration and continuous improvement.
