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

Applying for a Internal Audit Manager job in the UK? Here is what you are likely to be asked. These questions come from our Internal Audit Manager question bank of 16 questions, written for UK employers at manager level.

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

1. Walk me through how you would plan and run an individual internal audit review from scoping to final report.

Why they ask: This is the standard process question for an internal audit manager.

2. How do you rate audit findings and decide what goes to the audit committee?

Why they ask: Rating consistency is critical to credible reporting.

3. How do you test the design and operating effectiveness of a key control, for example a payment approval control?

Why they ask: Control testing technique is a core technical skill.

4. What is the three lines model and where does internal audit sit within it?

Why they ask: A fundamental governance concept for internal audit roles.

5. What is root cause analysis and how do you apply it to audit findings?

Why they ask: Root cause thinking distinguishes good internal auditors from average ones.

6. During fieldwork, the process owner refuses to give you access to documents, saying the review is unnecessary. What do you do?

Why they ask: Internal audit managers need to deal with resistance diplomatically but firmly.

7. Tell me about a time you identified a significant finding and had to get management to accept and act on it.

Why they ask: They look for influence and persistence as well as technical rigour.

8. Why internal audit, and why do you want to progress into a manager role?

Why they ask: They want commitment and understanding of the transition from doer to leader.

A sample answer to question 1

Walk me through how you would plan and run an individual internal audit review from scoping to final report.

I begin by agreeing the objective and scope with the audit sponsor, drawing on the risk register, previous audits and any incidents. Then I hold an opening meeting, document the process through walkthroughs and build a risk and control matrix, which sets out what could go wrong and what controls should mitigate it. I design testing, deciding sample sizes, data analytics and evidence needed, and allocate work across the team. During fieldwork, I review working papers regularly and discuss emerging findings with management so there are no surprises. I assess each finding for root cause, impact and likelihood, and agree a rating. The draft report is checked for factual accuracy, and management provides responses with action owners and dates. The final report goes to the sponsor, and a summary to the audit committee. I also record lessons learned and follow up on actions to confirm that they have been completed.

Common mistake to avoid: Jumping straight to testing; omitting follow-up

Want the rest?

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