BOARD ROOM POLITICKING

In the boardroom, knowledge is respected, but power prevails.

Over the years, I’ve come to appreciate that the boardroom is less a conference hall and more a political arena—a theatre where strategic decisions, subtle alliances, and carefully curated narratives shape the destiny of institutions. As internal auditors, we walk a tightrope between technical expertise and political intelligence. The myth that knowledge alone is enough to influence board-level decisions is a costly illusion many auditors learn too late.

The internal audit profession prides itself on objectivity, independence, and integrity. However, boardroom dynamics are rarely so pure. An auditor may bring irrefutable evidence of weak controls or strategic risks, but if these findings threaten the fiefdom of a powerful executive or unsettle a board member’s pet project, the facts can be reframed, resisted, or simply ignored.

Technical correctness doesn’t always translate into strategic relevance. The real skill lies in contextualizing findings in a language the board understands and values: risk appetite, corporate reputation, strategic resilience, shareholder value.

Power in the boardroom is rarely overt. It resides in networks, alliances, influence, and narrative control. A CEO may have positional authority, but a non-executive director with links to major investors may wield more sway. The CFO who controls financial flow can indirectly influence audit outcomes. Sometimes, the Chairperson’s body language is more decisive than any board resolution.

Auditors must be astute. Understanding power dynamics—who influences whom, who feels threatened, who thrives on data versus instinct—can make the difference between getting your recommendations implemented or buried under bureaucracy.

Yet, knowledge remains the auditor’s sword. Deep expertise, sharp insight into risk, and a grasp of governance can elevate internal audit from watchdog to trusted advisor. But knowledge must evolve—from technical checklists to strategic awareness. Today’s auditor must understand business models, ESG trends, emerging technologies, geopolitical risks, and behavioral economics.

Even more, knowledge must be delivered with finesse. One well-framed question can pierce the armour of denial better than a 30-page audit report. Boardroom communication must be clear, courageous, and calibrated to impact.

Here are a few practical lessons I’ve learned:

1. Build alliances, not enemies. You don’t have to compromise your independence, but you do need internal allies who can open doors and amplify your voice.
2. Read the room. Learn to observe beyond words. Who looks uneasy during your presentation? Who defends weak controls? Silence, glances, posture—they all tell a story.
3. Use timing as a strategy. Sometimes, when you present your findings matters more than what you say. Know when the board is receptive and when a storm is brewing.
4. Don’t die on every hill. Pick your battles. If a recommendation is ignored, revisit it later with a new angle or better data.
5. Educate and engage. Bring your stakeholders along the journey. When executives understand the why, they’re less likely to resist the how.

As corporate governance evolves, the role of internal audit must shift from reactive reporting to proactive insight. We must operate at the intersection of integrity and influence. Mastering boardroom politics is not selling out—it’s stepping up. Knowledge may not guarantee power, but when blended with political acumen, it creates something far more potent: credibility.

In the end, auditors must remember: You don’t have to be the loudest in the room—just the most prepared.

Omoniyi Mafikuyomi, –Practices Internal Audit in Nigeria