Finance & Accounting
An internal auditor tests whether a company’s controls, processes and financial records work as intended and reports issues to management. The role reduces fraud and error risk and helps prepare for external audits and compliance reviews.
Median pay
$83,680a year
Accountants and auditors, U.S. BLS, May 2025
The role
Companies hire one when growth, regulators, lenders or investors require independent control testing, or when control gaps keep surfacing in external audits.
Typical responsibilities
Core skills
Tools and systems
Related titles
Typical background
Typically a bachelor's degree in accounting or finance and two to five years of audit experience; CIA or CPA is common.
At a glance
The essentials for planning the hire: level, background, how you can hire and what the role typically pays.
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FAQ
Straight answers to the questions employers and candidates ask about this role.
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An internal auditor tests whether a company’s controls, processes and financial records work as intended and reports issues to management. The role reduces fraud and error risk and helps prepare for external audits and compliance reviews. Typical responsibilities include: plan and carry out risk-based audits of financial and operational processes; test internal controls and document the results; identify control gaps and recommend practical fixes.
Look for audit planning, internal controls testing, risk assessment, SOX compliance, workpaper documentation and report writing. Experience with AuditBoard, TeamMate, Excel, SAP and ACL Analytics is common in this role.
Yes. Employers hire an internal auditor on contract for projects, peak periods and cover, and contract-to-hire is a good way to confirm fit before a permanent offer. For long-term needs, most choose full-time placement.
Smaller companies often co-source with an outside firm, since a full-time auditor may be underused. In-house makes sense when audit work is continuous, such as SOX testing, or when deep knowledge of processes matters. Many companies use both.
To keep independence, the role should report functionally to the audit committee or board, with administrative reporting to a senior executive. Reporting to the finance team being audited weakens objectivity, so settle this before hiring.
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Every role in the practice is recruited by the same specialist team.
