This document discusses the attributes and skills needed to be a trusted internal audit advisor. It identifies that internal audit stakeholders expect risk focus, assurance, expertise, and timely insights. To meet these expectations, internal auditors must identify gaps, deploy effective strategies, and remain relevant. The document outlines technical, relational, and personal attributes that build trust, including communication skills, relationship acumen, critical thinking, ethics, curiosity, and open-mindedness. It emphasizes that trusted advisors are nurtured through training, coaching, and experience in areas like communication, leadership, technology, and industry risks. The goal is for internal audit to provide value as a trusted partner.