Alaska Volunteer Opportunities

By | February 1, 2023
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What is an exam director?

Audit directors – the terms “senior auditor” or “auditor in charge” are also used for this position – work in an auditing company and are responsible for planning and carrying out the statutory annual and consolidated financial statement audits for their clients. They are also in charge of audits commissioned by companies or requested by stakeholders on an ad hoc basis. As an independent body, they are also committed to objectivity and neutrality towards their clients. In addition to performing “management functions” during the audits, they are also sought-after dialogue partners for company management due to their in-depth knowledge of corporate data and processes and are often called in as consultants for projects, even if these go beyond the area relevant to accounting. Their responsibilities also include ensuring complianceCorporate compliance rules and recommendations for measures to improve quality and risk management. It is therefore almost a matter of course that test managers are also involved in the control of existing quality management systems and in their further development.

Examination directors plan the resources and have full responsibility for everything that is relevant to the examination

Examiners require profound knowledge of commercial law and business administration. Only in this way are they able to plan the internal and external requirements for the various tests and to provide the staff for them. Audit Leads must be able to realistically assess the workload of an audit engagement and ensure that the engagement can be performed with due care, ie, proper, accurate, and orderly, within the time and budget constraints. Assuming audit responsibility is often an important step in the career planning of employees in auditing firms – if they have not already passed the auditing exam, they usually plan to do so. They often have the tax consultant exam, which enables them to

competencies and duties

Audits by “externals” are intended to ensure that internal company issues or “entanglements” do not lead to a falsification of the audit results. Audit leaders for corporations and large companies have full responsibility for the work of their audit team and for the accuracy of the audit results. This responsibility also includes their duty to immediately report any “anomalies” they discover during an audit. This can range from obstruction in the performance of the examination work to the detection of fraud that may need to be investigated separately. If ambiguities are discovered and cannot be satisfactorily explained, the evaluation must be passed on to the examiner and may lead to

Digitization is also changing the job profile of test managers

Corporate compliance and risk managementare now an integral part of every company management, but it is clear that controlling them cannot be completely automated. While the systems are getting better and better, the methods used by those trying to outsmart them are also becoming more sophisticated. Especially corporations that work internationally and where information “from all over the world” is already recorded “in all over the world” and fed directly into the central system, are a particular challenge for audit managers, because many interfaces can also mean many potential sources of error . Recognizing these early on requires intuition beyond numbers and facts. Tips and recommendations for improving risk management and averting danger are therefore also part of the tasks, even duties, of responsible test managers,

The most important things in 5 seconds

  • Education: Studies in economics, business mathematics or business law, aiming to become a tax consultant and/or auditor; 2 to 3 years of professional experience in auditing or in the internal audit of a company
  • Starting salary: €52,000
  • Top salary: €72,000
  • Opportunities for advancement: Team leader / partner in a consulting firm, taking on management tasks is also possible by switching to the client side


What does an examiner do?

  • Studies in economics with a focus on auditing, business taxation and tax law or studies in business mathematics or business law
  • Public accountant exams (existing or intended), possibly initially also tax consultant exams
  • At least 2-3 years of professional experience in auditing or in the internal audit of a company
  • Experience with audit-related auditing tools and auditing techniques
  • Certifications (e.g. CIA, CFE or CRMA) desirable
  • Very good MS Office skills
  • Very good knowledge of spoken and written English


How do you become an examiner?

  • Commercial training or training as a tax clerk and further training to become a “certified accountant” (IHK) / also economic studies with relevant focuses (finance, controlling, accounting) as well as IHK exams / several years of professional experience
  • Knowledge of accounting and tax law and national and, if applicable, international accounting regulations (HGB, IFRS, US-GAAP)


How much does an examiner earn?

from 52000€

up to €72,000


What do you expect from the examiner?

  • Structured and organized action
  • diligence and discretion
  • team spirit and communication skills
  • Holistic entrepreneurial thinking
  • Organizational skills and leadership qualities


Opportunities for advancement as examiner

Depending on the type and size of the consulting company and the client(s) they serve, audit managers have different career and advancement opportunities: within a consulting company, promotion to partner is possible, and management positions can be achieved by switching to the client side.

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