Jonathan Arnold
Jonathan Arnold is a Manager within the System of Quality Management (SoQM) function at a Big 4 global audit firm cluster in the Cayman Islands.

I am an Internal Auditor with a strong commitment to delivering objective, risk-focused and value-adding assurance. The diversity and complexity of audit engagements continue to provide both intellectual challenge and professional fulfilment. I believe effective Internal Audit extends beyond compliance - it identifies root causes, strengthens governance and safeguards organisational reputation.
My career commenced at a Big 4 global audit firm, PricewaterhouseCoopers (PwC), where I developed strong foundations in professional scepticism, analytical rigour and risk assessment. Motivated by the breadth of organisational risks and the challenge of mitigating them, I committed to a career in Internal Audit.
Fraud detection has been one of the most demanding and rewarding aspects of my work, requiring discretion, resilience and technical expertise. I later joined Union Assurance PLC to support the establishment of a new Audit & Compliance Division, gaining valuable insight into the financial services sector, particularly Anti-Money Laundering (AML) and Combating the Financing of Terrorism (CFT).
I currently serve within the SoQM function, established by the International Auditing and Assurance Standards Board (IAASB) to enhance global audit quality. My role involves control testing and evaluating the design and operating effectiveness of SoQM controls across Member Firms, contributing to the mitigation of audit risk.
Working within the Big 4 network in the Cayman Islands has provided extensive cross-jurisdictional exposure across multiple island territories. This experience has strengthened my regulatory insight, global perspective and ability to communicate effectively across diverse cultures and time zones.
Through the ACCA CIA Challenge pathway, I earned the Certified Internal Auditor (CIA) designation. I remain committed to upholding the highest standards of governance, risk management and internal control, and to continually enhancing audit quality through professional excellence.