auditijuhiks

Auditijuhiks is an Estonian-language term meaning the person who leads an audit, typically translated as “lead auditor” or “head of the audit.” The title is used in both internal and external auditing contexts to designate the senior auditor responsible for planning and overseeing an engagement, coordinating the team, and reporting results.

Responsibilities typically include developing the audit plan, defining objectives and scope, conducting risk assessment, supervising team members, reviewing evidence, ensuring compliance with professional standards and ethics, communicating findings to management and, where relevant, to the audit committee, and approving the audit report. The auditijuhiks also oversees follow-up on recommendations and maintains independence and objectivity throughout the engagement.

Qualifications usually require higher education in accounting, finance, law, or a related field. Professional certifications such as CIA, CPA, or ACCA are common, as is experience in auditing, risk management, or control frameworks. Strong analytical, leadership, and communication skills are typically sought, along with knowledge of applicable auditing standards and regulatory requirements.

In organizations, the role may be titled “head of internal audit” or “audit manager.” In external audits, the lead auditor coordinates the engagement and serves as the primary point of contact with management and the audit committee. The exact duties and prerequisites vary by jurisdiction and sector, but the core function is to supervise the audit process and ensure the quality and reliability of findings.