ABSTRACT
A trusted advisor is the person a client turns to when an issue arises, often when there is urgency like in times of crisis or change. When internal auditors are trusted advisors, they provide a safe harbor for the board and management to discuss and explore. Trusted advisors say what they mean and mean what they say: Trusted advisors "give it to their clients straight" and avoid being unnecessarily vague. Trusted advisors keep in touch to show their genuine interest in the client. Trusted advisors impress their clients with their knowledge without embarrassing them over what they should, but don't know. Trusted advisors ask Probing, Clarifying, Process and Empathetic, questions. Internal auditors should work diligently to reframe the image away from the corporate cop and toward being atrusted advisor. This change takes time, consistency, and depth. Trusted advisors go beyond listing issues and problems. They are fair, listen carefully, and provide useful, appropriate, timely, and relevant suggestions for improvement.
