The Most Common First Mistake New CAEs Make, and How to Fix It.

The mistake isn't technical. New Chief Audit Executives (CAEs) who struggle in their first 90 days rarely do so because they lack audit knowledge. Instead, the challenge is usually a gap in situational judgment, especially when deciding how quickly to make changes.

This pattern happens often. An experienced audit professional steps into a CAE role, comes in with a strong vision for the function, and starts making changes right away. After sixty days, the team becomes cautious. By the 90-day mark, key stakeholders begin to doubt the new CAE. The CAE often thinks this is just resistance to change, but it usually happens because they are moving at the pace of their own confidence rather than matching the organization's level of trust.

"Trust is not a preliminary step before the real work begins. In internal audit, trust is the infrastructure through which the real work operates."

A finding delivered by someone the organization trusts is considered intelligence. The same finding, delivered by someone who arrived 60 days ago and has already changed 3 things, lands as an imposition. Same finding. Entirely different outcome.

Every new CAE faces a decision, often unrecognized: prioritize visible change in the first ninety days, or build the relationships that enable lasting change. Most focus on the former when the situation calls for the latter.

Once the mistake is made, follow these three steps:

1. First, Acknowledge the situation: Honestly admit that the initial pace was not appropriate.

2. Second, Slow down: Replace an initiative that has been delayed or canceled with an activity dedicated exclusively to listening.

3. Third, Open a dialogue: Hold a direct conversation with key individuals whose trust you may have lost. Do not do this to justify yourself; rather, ask them exactly what they need from the audit function.

That conversation is uncomfortable. It is also the single most credibility-restoring action available to a new CAE who has moved too fast. Organizations respond to leaders who demonstrate the capacity to recalibrate — especially early, when recalibration is still inexpensive.

Reflect on this:

Make your best decision before making a mistake. In my first ninety days, I will change only what’s required for compliance and listen to everything. My first priority is credibility, not methodology.