The Value of Interdisciplinary Skills in Internal Audit

In today’s fast-paced and complex business landscape, the ability to work across disciplines is more than just an asset — it can be a strategic advantage. As an internal auditor with a background in civil engineering, I have seen firsthand how technical expertise can elevate the quality and impact of audit work. Beyond improving communication with engineers and project teams, this interdisciplinary knowledge strengthens risk identification and decision-making.

While deep specialization is often considered essential for professional success, internal auditors who bring diverse perspectives can offer deeper, more nuanced insights. My experience with engineering principles — such as interpreting technical drawings and understanding construction methodologies — has proven invaluable when auditing capital projects and infrastructure-related investments. These capabilities allow for a more critical review of project assumptions, technical specifications, and cost justifications.

Case in Point: Auditing a Major Factory Project

During my tenure with one of the world’s largest garment manufacturers, I led a capital expenditure (CapEx) audit for a large-scale factory development project in Vietnam, valued at approximately HKD 1 billion. This engagement involved not only financial oversight but also a technical and governance review of key construction activities — particularly the foundation piling works.

Uncovering a Conflict of Interest

In the course of documentation review, I identified a potential conflict of interest: the appointed project manager’s brother owned the piling subcontractor. This relationship raised serious concerns regarding procurement transparency and integrity. Recognizing the sensitivity of the issue, I escalated it appropriately and conducted a more in-depth technical review of the piling work to evaluate whether the selection was also justifiable from an engineering and cost perspective.

Driving Cost Savings and Mitigating Technical Risk

Leveraging my civil engineering background, I conducted a detailed assessment of the proposed piling method. The original design relied on traditional driven piles, which, while common, were not optimally suited for the site’s geotechnical conditions. My analysis demonstrated that friction piling could achieve the same structural objectives with greater efficiency — offering potential cost savings of up to 40% on foundation works. This finding provided an opportunity to reassess the procurement decision from both a cost-effectiveness and design suitability standpoint.

Mitigating Structural Risk Proactively

Beyond cost optimization, the audit also identified a technical risk related to uneven settlement beneath a proposed sports hall structure. To mitigate this, I recommended including specific contractual provisions to address settlement issues under the warranty clause. This proactive measure helped safeguard the company’s long-term interests and enhanced the overall resilience of the facility’s design.

Conclusion: The Case for Cross-Functional Auditors

This experience reinforced a key lesson: internal auditors who bring interdisciplinary expertise — whether from engineering, IT, or operations — are better positioned to uncover hidden risks and identify value-added opportunities. In complex projects, technical acumen can make the difference between a routine audit and a high-impact review.

As internal auditors, we must embrace our roles not only as assurance providers but also as informed challengers. By blending technical knowledge with auditing rigor, we can better support organizational objectives, drive smarter decision-making, and strengthen overall governance.

In a profession that often values specialization, let us not underestimate the power of broad-based knowledge. When we step outside traditional boundaries, we unlock new opportunities to deliver deeper insights and create meaningful value.