An auditor could be a person from the accounts department who is trained in internal auditing. Their objective would be to determine the efficiency, adequacy and the effectiveness of the systems in place for internal control. They also review the reliability and integrity of management and ensures compliance with policies, procedures and laws. They help to safeguard the assets of the business. Internal auditors are in complete control of the organization’s computer system, to guarantee the reliability and integrity of the data.
Computers are literally changing the nature of work of the auditors. With the aid of special software packages, accountants are required to submit all transactions in a specific format for financial analysis. These software packages greatly reduce the workload of auditors and now, auditors are performing more technical duties, such as controlling, implementing and developing technology plans and budgeting.
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