Auditor

What You Do

An auditor’s primary concern is to ensure that all aspects of an organization’s information systems are functioning as it was designed. As an auditor, you will basically inspect:

• programs,
• systems,
• operational procedures,
• documentation,
• control techniques,
• disaster plans, and
• insurance and fire protection.

Job stream: Audit

Sample Titles:

• Auditor
• Accountant
• Consultant

Who You Do It For

Auditors usually work in the finance or auditing department of an organization, or they may be employed by accounting or CPA firms.

How You Do It

Depending on the size and scope of a project, you will work alone or with a team of auditors. Whether working alone or in a team, you will be required to follow a set of audit procedures and standards when you conduct your job.

Your job will involve gathering information by:

• interviewing users,
• examining records and documentation, and
• running audit test programs on the computer system.

Once you have all this information, you are responsible for analyzing the data and outputs and determining how:

• effective the controls are,
• accurate the reporting is,
• efficient the system is, and
• secure the whole operation is.

Once you have interpreted all of this information, you will prepare an audited report to senior management, which outlines your findings and recommendations. In some instances you may recommend:

• new controls for error detection,
• preventive measures for inaccuracy and data loss,
• new security measures to prevent fraud, and
• methods of creating operational efficiencies.

It is up to senior management to determine if and how your recommendations will be implemented in the organization.

A common focus for an auditor’s work is making sure an organization’s systems are protected from the risks of data loss or penetration by unauthorized “hackers”.

Challenges

To be an auditor, you must enjoy working in an environment that follows a set of precise standards, procedures and routines. Although there is contact with other people, as an auditor you will spend most of your time dealing with data, details and computers.

Auditors must continually keep abreast of changes in technologies and the impacts these have on ensuring the integrity and accuracy of systems and information flows.

At times auditors must investigate, challenge and identify problems with an organization’s systems or procedures. Bringing such problems to the attention of IT staff and management doesn’t make auditors the most popular people in the organization, but their efforts contribute to making the systems more robust and protecting the organization more successfully from risks.

Skills

• gather and interpret relevant data and information,
• interact with computer technology to solve a variety of complex problems,
• interview and relate to people,
• follow set routines,
• communicate clear and consistent information,
• think analytically and problem solve,
• make effective decisions under pressure,
• explain complex information simply and accurately,
• pay attention to detail and work effectively under pressure, and
• apply rigorous principles, policies and procedures to specific cases.

Working Conditions

Usually auditors work in comfortable offices, although they are required to conduct audits at their customer’s establishments. Generally, they work a 40-hour week. However, as with other jobs in the software industry, overtime is necessary when there are tight deadlines.

Like other workers who spend their time in front of a computer terminal, auditors are susceptible to eyestrain, back discomfort and hand and wrist problems.

What the Future Holds

With the number of networks and the accessibility of systems through the Internet increasing, the demand for auditors will continue to rise.

Skill Levels

Full Working Auditor

You will be performing the job of auditor without supervision and you may be responsible for the supervision of other staff on a project. In addition you may be responsible for small projects, or portions of medium-large projects, and you may also be required to:

• possess and apply skills to analysis, examination and validation processes,
• be conversant with requirements, procedures and IT audit practices,
• be capable of producing audit reports and all required documents,
• understand business rules and processes,
• establish working relations with audited organization’s staff, and
• exhibit broad technical understanding and expertise in at least one technical specialization.

Intermediate Auditor

As the intermediate auditor, you will be expected to supervise staff. You may also be required to:

• apply management experience and skills to process audit and assessment,
• exercise delegated control through leadership and motivation,
• be fully conversant with formal IT audit procedures and apply them,
• take into account specific conditions while complying with standards,
• produce findings of audit and all other documents clearly, logically and unambiguously,
• be fully conversant with national and international audit standards,
• establish working relations with audited organization’s management at all levels,
• possess technical depth across software development cycle operations and applications, and
• recognize areas needing specialized attention and call upon appropriate expertise as needed.

Salary Range

$58,000 - $79,250

Education and Training

Full Working Auditor

This level requires 3-5 years experience in the IT industry and specific job experience in addition to a university degree or college diploma. Courses in university or college should include some combination of the following: computer programming, accounting, management information systems, business computer programming and analysis and design.

Intermediate Auditor

This level requires 3-5 years experience in the IT industry and specific job experience in addition to a university degree or college diploma.