auditing clerk
Code 4312.1
The auditor (auditor interno o externo) evaluates controls, compliance and evidence to give an independent opinion on processes or statements. Use this Job Dictionary profile to profile audit as distinct from operational accounting or day-to-day compliance.
Essential skills
Knowledge
- audit techniques
Skills and competences
- communicate problems to senior colleagues
- liaise with managers
- build business relationships
- identify accounting errors
- pose questions referring to documents
- write work-related reports
- prepare audit activities
- conduct financial audits
- perform clerical duties
- adhere to questionnaires
- follow written instructions
- follow verbal instructions
- process commissioned instructions
Transversal competences
- attend to detail in preparation for audits
- observe confidentiality
- fill out forms
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What to assess for this role
Assess independence, professional scepticism and clarity of actionable findings.
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Common questions about this role when you are hiring or writing the job profile.
- What does an auditor do?
- Plans tests, reviews evidence and communicates control, risk or compliance findings to management or the committee.
- Internal vs external auditor?
- Internal works for the organisation on improvement and risk; external often opines on statements or certifications for third parties.
- What to measure when hiring?
- Report quality, judgment under pressure and command of the applicable framework (IFRS, SOX, ISO, etc.).
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Sources
This service uses the ESCO classification of the European Commission and the Mapha Taxonomy developed by OTIC SOFOFA (CC BY 4.0), in an adapted version. Group codes come from the ILO's ISCO-08. See sources and licences