Internrevisioner

Internrevisioner, commonly known as internal auditors in many jurisdictions, are professionals who conduct independent evaluations of an organization's internal controls, risk management, and governance processes. Their primary objective is to provide assurance to management and the board that operations are effective, compliant, and aligned with strategic goals, while identifying areas for improvement.

Typical duties include risk assessment, planning and performing audits of financial and operational processes, testing controls, evaluating data integrity, monitoring compliance, investigating anomalies, and following up on corrective actions. They also advise on process improvements and may use data analytics for continuous monitoring.

Organization and reporting: Internal auditors usually form an in-house department and report functionally to the board’s audit committee or chief audit executive, and administratively to senior management. Independence and objectivity are essential; teams may include outsourced professionals.

Standards and methods: Auditing commonly follows the International Standards for the Professional Practice of Internal Auditing (IIA) and uses risk-based planning, COSO-based controls, and evidence-based reporting. Deliverables include audit reports, management action plans, and trackers.

Qualifications: Entry typically requires a background in accounting, finance, or information systems. Common designations include CIA, CPA, or CISA. Ongoing training covers auditing techniques and regulatory developments.

History: The function emerged to strengthen governance and risk management and is now part of broader governance, risk, and compliance (GRC) programs.

Notes: The term internrevisioner is used in some languages as the equivalent of internal auditors.