I sat in a meeting with a former colleague.
He wants to build an internal audit function.

And it reminded me of something important, Reader — something I promised Marian I would put into words.

When I once joined a company, I was already the fifth Head of Internal Audit.
Before me, they had tried everything.
Big Four partners from the UK, Germany, and Poland.
Big names. Big presentations. Big manuals.

And still, it didn’t work.

Then a 27-year-old guy walked in.
Me.
No name.
No brand.
Just one advantage: I understood what the owner actually needed.​

This is where most attempts to build internal audit break down.

Not on methodology.
Not on certifications.
But on a failure to understand the business and the power dynamics.

An owner doesn’t want an “internal audit function.”
They want peace of mind.
They want to know the company is under control.
That risks are being watched.
That the truth will reach them — even when it’s uncomfortable.

That’s why the first thing a new Head of Internal Audit must build is not a manual.

It’s a blueprint.

A framework.
Who reports to whom.
Where audit has authority.
Where it can ask questions.
And where it cannot.

I reported directly to the owner.
That is a brutal position.
It can burn you fast.
But it gives you one massive advantage: you know exactly what matters.

And that is what you build the audit around.

The biggest mistake new audit leaders make is sitting down to write a manual.
One of my predecessors did that perfectly.
A beautiful document.
And he was gone.

Because the company didn’t need paper.
It needed results.

Internal audit is not built with documents.
It is built with projects.

You choose one small area.
Something you can understand, test, and deliver in three weeks.
You show the company how you think.
How you work.
What they can expect from you.

Then another project.
And another.

After ten of these, the company knows who you are.
And you know how the company truly works.

It’s a symbiosis.

A company can survive without internal audit.
Internal audit cannot survive without the company.

Those who understand this have an advantage.
In audit.
And in business.

Yours Oldo Oldřich Kovář auditOK, 25 Years of Lessons. Turned into One Audit Method. Learn, protect, and grow with our real-world findings library — practical insights that sharpen decisions and reduce risk.

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