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Just go with the truth, albeit a bit of rephrasing. It’s all about how you frame it. You can say all that positively and not have to lie. I would lean into saying while you still like your experience in audit, you want to transition to an organization and learn more about specific processes, improvement of those processes, while still being able to leverage your previous experience and get exposure to multiple segments/functions within the company.
Don't fake enthusiasm for the job. They aren't stupid and probably know this isn't any one's dream job. What you SHOULD do is show your enthusiasm for putting your skills to work and show enthusiasm for helping them solve their problems.