auditoija

Auditoija is a professional who conducts audits, assessing whether information, processes, and systems are accurate, compliant, and effective. In Finnish usage, auditoija refers to the person performing an audit, whether in financial reporting, internal controls, or IT governance.

Auditors may be internal, employed within an organization to evaluate risk management and control environment, or external, providing independent assurance on financial statements. IT auditors, forensic auditors, and sustainability auditors are specialized branches.

Auditing follows established standards. In many jurisdictions this means International Standards on Auditing (ISA) or local equivalents, emphasizing evidence gathering, risk assessment, and independence. The audit process typically includes planning, testing controls and substantive procedures, documenting findings, and issuing a report. Auditors are expected to maintain confidentiality and objectivity; independence from those being audited is essential.

Qualifications typically include a university degree in accounting, finance, or a related field; professional certifications such as CPA, CA, CIA, ACCA, or CISA for IT audits; and ongoing professional education. Career paths usually proceed from junior auditor to senior auditor, audit manager, and partner or director, with opportunities in consulting, risk management, compliance, and assurance.

See also: Auditing, Internal audit, External audit, Audit committee.