Head of Internal Audit Interview Questions UK: 8 Real Questions and What Interviewers Want

Before your Head of Internal Audit interview, it helps to see the questions from the interviewer's side. We have picked eight from our set of 16 and added the reason each one gets asked.

Eight Head of Internal Audit interview questions, and what the interviewer is thinking

1. How do you build a risk-based internal audit plan, and how do you make sure it stays relevant through the year?

Why they ask: The audit plan is the head of internal audit's key deliverable to the audit committee.

2. What do the Global Internal Audit Standards require of a head of internal audit, and how have you embedded them?

Why they ask: The Standards took effect from January 2025 and they will probe awareness of them.

3. How do you provide the audit committee with a meaningful annual opinion on governance, risk management and control?

Why they ask: A key accountability for any head of internal audit.

4. How do you maintain the independence and objectivity of internal audit, and what is your functional reporting line?

Why they ask: Independence is the foundation of the function and often challenged.

5. How do you track audit actions and ensure management delivers on them?

Why they ask: Unresolved actions undermine credibility and are a regular committee concern.

6. The CEO asks you to delay and soften an audit report that criticises a major project. What do you do?

Why they ask: A classic test of independence and courage.

7. Tell me about a time you had to deliver a very unwelcome message to the board or senior executives.

Why they ask: Courage and diplomacy under pressure are essential for the role.

8. Why do you want to be Head of Internal Audit here, and what would your first 90 days look like?

Why they ask: They want your motivation and a practical plan.

A sample answer to question 1

How do you build a risk-based internal audit plan, and how do you make sure it stays relevant through the year?

I start with the organisation's strategy, risk register and appetite, then speak with the executive team, risk and compliance functions, and the audit committee chair to hear where they see the biggest uncertainties. I map the audit universe, score each auditable entity by inherent risk, change, previous audit results and the assurance already provided by other lines, using the three lines model, so we avoid duplication. The result is a plan prioritising the highest risks, with some capacity held back for emerging issues, for example 15 to 20 per cent. I present it to the audit committee for approval, linking each review to strategic risks and explaining what is out of scope. During the year, I refresh quarterly, reflecting incidents, regulatory change, mergers or market shifts, and report any changes transparently. I also make sure the plan supports the annual opinion by covering core assurance areas over a cycle, such as financial controls, cyber and third-party risk.

Common mistake to avoid: Plan built from last year's list; no capacity for emerging risks

Want the rest?

Full model answers, key points and common mistakes for all 16 questions are on the Head of Internal Audit interview questions page. The first five are free, no sign-up needed.