Auditor (Auditor)
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An auditor is responsible for professionally performing auditing activities. In other words, an auditor is responsible for auditing certain organizations. These audit procedures may relate to various areas such as accounting, financial statements, working conditions, quality agreements, the environment or grant applications. There are roughly two types of auditors, namely the internal auditor and the external auditor. The big difference between these two auditors is that an internal auditor works for the company and the external auditor is independent of the company where he or she conducts the investigation. In general, an auditor specializes in certain fields and remains active within his field. Various types of companies and governments are obliged to employ an auditor, such as banks and companies that trade on the stock exchange. What exactly an auditor will check depends entirely on the type of auditor, because there are many different fields in which an auditor can work. For example, an auditor may also be a tax inspector who will audit the accounts of individuals or companies. In that case, one speaks of an external auditor. An auditor can work in different ways, because not all auditors have to audit organizations in their entirety. An auditor can also be specialized in certain specific topics, such as IT auditing or financial auditing. A financial auditor can also be responsible for different sub-areas. Consider, for example, a financial auditor, who is responsible for company takeovers. In that case, it can also be an accountant.
An auditor is therefore a person who controls a certain organization or company with regard to the financial administration and / or other important matters. For example, an auditor may be an accountant who reviews the financial records in order to issue an auditor's report or an auditor relates to a particular supervisor, such as a tax inspector who comes to audit the organization. An auditor can also be an internal employee of the organization who audits his own organizations. An auditor may also check other matters than just financial data depending on the type of auditor. Another name for an auditor can also be external auditor. An auditor therefore performs an audit to check whether a company or organization complies with specific laws and / or regulations. The reason that auditors are used is to ensure that an independent body or company such as an accounting firm has reviewed the company, with the aim of preventing or detecting abuses. Despite the fact that an external auditor comes across as heavier, there is actually no difference with an internal auditor, because both auditors are bound by strike professional ethics.
As described earlier, the profession of auditor occurs in practice in different ways. Auditors are very important to help prevent reputational damage. To prevent any reputational damage, organizations nowadays also use a special compliance department, in which various compliance officers and compliance managers monitor all legal regulations. By actively monitoring all legal regulations, it can be prevented that organizations unknowingly violate the rules. It is therefore perfectly conceivable that an auditor can be regarded as a compliance officer. In that case, we speak of an internal auditor. An internal auditor is therefore working for the organization. External auditors can also be used. Sometimes there is also talk of an operational auditor. An operational auditor is responsible for auditing certain business processes. This is mainly about the added value of the processes.
INDEPENDENT OPINION
Internal auditors and external auditors are therefore responsible for auditing organizations. An internal auditor cannot, in essence, be regarded as an independent person. The big difference is that the internal auditor works for the organization. Internal auditors are no less competent for the rest, but internal auditors are not independent. External auditors are in all cases. Incidentally, an internal audit can also be carried out by internal auditors. An external audit therefore relates to an external body that comes to check the financial reporting. Nowadays, the profession of forensic auditor is also increasingly common. A forensic auditor is responsible for combating fraud.
THE VARIOUS TASKS OF AN AUDITOR ARE:
- Assessing and recording documents, files and procedures
- Reviewing internal and/or external guidelines
- Giving training
- Preparing audit reports with findings, assessments and proposals for improvement
- Drawing up control programmes
- Reporting and advising management and possibly the board of directors
- Identifying possible risks
- Establishing assurance that information is reliable and correct
- Monitoring and assessing improvement actions
WHAT DOES AN AUDITOR DO:
AUDITOR TRAINING
If you aspire to a career as an auditor, it is best to follow the Internal Auditing & Advisory training that will usually take two years. There are also sufficient training opportunities offered for the profession of auditor by various schools and other training institutes. In order to be able to participate in the training, strict conditions are usually applied. For example, IT auditors have usually completed the recognized university degree in IT auditor. For more information about the profession of auditor, see also the Institute of Internal Auditors Netherlands (IIA) and the Dutch Association of Register EDP Auditors (NOREA) where more information can be found. Accounting is also important as an independent entrepreneur.
COMPANIES WHERE AN AUDITOR CAN WORK
An auditor can work for a variety of companies, institutions and governments. Think, for example, of large manufacturers, small businesses, municipalities or foundations that depend on charities. In addition, an auditor can work as a consultant or entrepreneur. As described earlier, an external auditor can in many cases also be regarded as an accountant or, for example, as a tax inspector. It goes without saying that external auditors work in a different way than internal auditors.
COMPETENCES AUDITOR
The most important competence of an auditor is the professional knowledge of auditing activities. Auditing activities require a systematic and disciplined approach in which numerical insight should not be lacking. In other words, an auditor must be able to be regarded as a mathematician. General research skills should also not be lacking as an auditor. Because an auditor has to deal with many different employees and external parties, an auditor must have good communication skills. Generally important words are independence, critical, motivation, analytical, insight, discipline, judgment, stress resistance and financial awareness.
LABOUR MARKET PERSPECTIVE AND CAREER OPPORTUNITIES AS AN AUDITOR
The labour market perspective as an auditor is generally good. In recent years, auditors have been called in more and more quickly and more often by the business community and governments. In addition, it is true that relatively speaking there are not many auditors and obtaining work will therefore not be very difficult. An auditor is highly trained and nowadays has to meet strict conditions. The career opportunities as an auditor are generally limited, but a managerial position will generally be possible within the organization.
TERMS OF EMPLOYMENT AND SALARY AUDITOR
There are no specific employment conditions for the profession of auditor because you can work for various organizations, companies and governments. An auditor will usually earn a salary between 3500 and 6500 euros gross depending on education, age, years of service and specific responsibilities. Incidentally, a higher salary as an auditor is certainly possible, depending on the type of company and having large responsibilities.
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