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What is an internal auditor?
Internal auditors* check and control the functionality, regularity, security and efficiency of internal processes and procedures in companies and institutions.
Internal auditors can be employees of the company, in which case they work internally. However, internal audits are often also carried out by consulting firms, e.g. B. an auditing company, carried out – and they can also be carried out on behalf of a company at its subcontractors or suppliers.
The most important things in 5 seconds
- Education: Economics or legal studies with a relevant focus (accounting, auditing or controlling) or comparable qualifications / professional experience from WP society
- Starting salary: €55,000
- Top salary: €75,000
- Opportunities for advancement: senior auditor, internal audit manager, team leader
Internal auditors create trust – and maintain it
Companies and institutions are obliged to investors, customers, employees and the public, in short: to all stakeholders, to monitor compliance with prescribed processes and procedures; they must ensure that irregularities that create risks and costs are avoided. This ‘monitoring’ is the primary task of the internal auditors and the internal audit: Through tests and controls, they ensure the trust placed in the company and its management by third parties and confirm the proper, ie appropriate, efficient, economical and risk-avoiding implementation of the company’s internal processes and processes. Since their work in corporations affects almost all business areas, they are expected to
Internal auditors ensure security and order in companies and institutions
The results of the reviews give those responsible for the organization internal security with regard to their management decisions and external support towards stakeholders: Secured processes and procedures, transparent and comprehensible, make companies less vulnerable and build trust in their future viability. Internal auditors create security because they monitor compliance with legal requirements and internal company compliance guidelines. Last but not least, the work of the internal auditors also has a preventive character: it makes dangers visible and prevents fraudulent intentions because it significantly increases the risk of discovering criminal acts.
The demand for transparency is increasing – and with it the scope and importance of internal audits
Due to the increasing demands of the state, the general public and special focus groups for transparency in corporate processes – examples are environmental protection and nature conservation and the supply chain law – the activity of internal auditors has gained further importance, since intentional or even accidental misconduct causes massive public protests and damage to image and loss of sales.
In particular, internal auditors with specializations (financial audit, operational audit, compliance audit, etc.) will be needed in the future. It can be assumed that digitization and artificial intelligence in particular will lead to new fields of activity that can only be controlled with excellent training and ongoing further training.
Tasks
What do you expect from an internal auditor?
Internal auditors plan and carry out internal audits, also in connection with balance sheet and tax audits. As a neutral observer, you are responsible for compliance with and control of the internally defined processes and the externally prescribed requirements for correctness, security, efficiency and risk minimization.
The starting point and basis of their work is the inspection, analysis, review and evaluation of internal documents: If numbers and data are correct, the ‘entries into the system’ are correct, if errors have crept in, what are the causes of deviations between the actual and the target, are they correct Are the actual processes consistent with the specifications in the organizational handbook, are there processes that may violate applicable law – and are the guidelines specified in compliance consistently observed?
Internal auditors work at their desks as well as on site, because errors and deviations can be systemic, but can also be due to human weaknesses – unconscious or accidental misconduct through to fraudulent and criminal acts and intentional manipulations (‘fraud’).
However, the tasks of internal auditors go beyond the pure ‘post factum’ analysis: Due to their deep knowledge and insights from the audit of the processes, their work has become increasingly advisory and strategic in nature: They recommend extensions or reductions in audit measures, propose improvements Improve processes, increase (or reduce) the scope of tests and thus contribute to ensuring that processes are carried out as securely as necessary, but also as tightly and efficiently as possible.
The results of the tests are summarized and documented in audit reports.
If improvements to processes can be derived from the audits, these are recommended to management; the same applies to optimization measures that increase legal certainty and help to avoid or reduce risks and (system) manipulations.
There are numerous professional recommendations and manuals for the internal audit procedure, for example from the DIIR (German Institute for Internal Auditing).
Education
How does one become an internal auditor?
- University degree in economics or law with a focus on accounting, auditing or controlling or a comparable qualification
- Sound professional experience in the field of tax audits (usually acquired in an auditing firm, more rarely in a company)
- Ideally additional qualifications such as Certified Internal Auditor (CIA), Certification in Control Self Assessment (CSA), Certified Financial Services Auditor (CFSA), Certified Government Auditing Professional (CGAP), Certified Information Systems Auditor (CISA)
- Knowledge of the common (auditing) standards and frameworks in the auditing environment
- Good spoken and written English
Salary
What does an Internal Auditor earn?
from 55.000€
up to €75,000
For internal auditors, certifications play an important role in determining salaries, as does specific industry knowledge (banks, industries, etc.).
Requirements
What skills does an internal auditor need?
- Analysis ability and meticulous approach
- Structured way of working
- Entrepreneurial, solution-oriented thinking and acting
- presentation strength
- Ability to deal with conflict and assertiveness in the team and towards management
Career
Opportunities for advancement as an internal auditor
Internal auditors usually begin their careers in any industry, but this is usually followed by specialization in a topic or industry.
With increasing professional experience, they are given personnel responsibility, lead specialized auditing teams and are consulted as consultants in the design and implementation of change processes.
Clarion-Ledger
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Mississipi Job Fair Information
Employment Security Commission provides a schedule of job fairs, lists event results and accepts resumes online.
Website: http://www.mesc.state.ms.us/jobfair/
Mississippi Employment Security
Features press releases, labor market data, and unemployment tax information. Post or find jobs and connect to the welfare-to-work site.
Website: http://www.mesc.state.ms.us/
Mississippi’s Job Bank
Links employers and employment seekers through services such as a job database, resume posting and notices of openings.
Website: http://www.ajb.org/ms/
Summer Jobs – Mississippi
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The Star Classifieds
Well designed web site with ads divided into useful categories. Click on the picture to view personals, vehicles, jobs and recreation.
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