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Smart work is indispensable in today’s internal audit fullest to build as much self-sufficiency in the in-
landscape. At every level of the audit hierarchy, house team as possible
these principles take on different meanings but
remain essential. “Prioritise to expand the canvas; but, when you
can’t, sharpen the brush,” he adds.
Examples of smart audit practices include:
4. Business-Aligned Audits: Purpose
• Mastering the fundamentals, which many Before Process
overlook.
• Using mind-mapping to summarize findings “Audit exists because business exists.” This belief
in a story format. drives his planning and execution model. Instead
• Agile execution—focusing first on prioritized of auditing in silos, Gautam’s team maps audit
risks and moving on if no major issues are plans to real-time business developments—new
found. launches, structural changes, and external risks.
• Leveraging technology efficiently.
• Blending assurance and advisory seamlessly. 5. Leadership Beyond Heirarchy
Smart work has helped my function earn A “human-first” approach defines Gautam’s, team
trust, increase business engagement, and build management style. He fosters a culture of:
a reputation as an enabling force within the
organization, says Gautam.
• Respect for individual journeys.
• Support for self-reliance and experimentation.
• Openness in communication and idea-sharing.
Building a Value-Driven Team
Leading a diverse and geographically dispersed
team is no small feat. “Empowerment and trust are
key,” Gautam notes. He is known for setting clear
expectations, encouraging open communication,
and creating an environment where every
auditor—irrespective of designation—feels their
3. Challenges That Built Character insights matter.
Through mentorship and skill-building, he
Building the Internal Audit Function from Scratch
One of the most significant turning points came encourages his team to think beyond tick-box
compliance. Whether it’s automating audit
when he took over as Head of Audit during a post- routines or creating dashboards, team members are
merger integration. “We had to build cohesiveness motivated to lead micro-innovations that enhance
of people, policies, systems,” he recalls. From organizational impact.
rewriting audit policy frameworks and rating
matrices to designing dashboards and making To maintain a healthy work-life balance in such
CXO presentations part of the audit lifecycle, every a demanding role, Gautam believes in staying
step was a bold new build.
organized and delegating smartly. “One can’t
do everything, but one must know what needs
Tackling Modern-Day Constraints attention and when,” he advises.
Today’s challenges are more nuanced— “Leadership is not about control—it’s about
resource constraints, uncertainty, and digital empowerment and direction.”
transformation. His approach: focus on high-
priority audits, automate where possible, and 6. Future Readiness Is To Be Tech-Driven,
leverage organisation’s digital investments to the
Context-Rich
11 INTERNAL AUDIT TODAY
