Value creation by a Subject Matter Expert (SME)

Too often, internal audit is seen as a routine compliance function—focused on ticking boxes and checking controls. But what if we viewed it as a strategic enabler?

When a Subject Matter Expert (SME) is embedded in the internal audit process, everything changes. SMEs bring deep operational insight, contextual understanding, and industry-specific knowledge that elevate audits from procedural reviews to value-driven assessments.

They help auditors ask the right questions—and interpret the answers with precision. With the right SME, internal audit becomes a tool for insight, influence, and impact. It builds stakeholder trust, strengthens risk management, and drives meaningful improvements.

Have you experienced the difference an SME can make in your audits? At ARDENT, we help refocus internal audit as a strategic enabler to drive value for the organization.