internrevisorer

Internrevisorer, or internal auditors, are professionals who provide independent assurance that an organization's risk management, control, and governance processes are functioning effectively. They evaluate the design and operating effectiveness of controls, assess risks, and help management improve processes to protect assets, ensure reliable financial reporting, and comply with laws and policies.

Their work includes planning audits based on risk assessment, performing tests of controls, conducting data analyses, and interviewing staff. They document findings, prepare audit reports with recommendations, and follow up on corrective actions. Audits may cover financial, operational, IT, and compliance areas, and may specialize in areas such as cybersecurity, procurement, or regulatory compliance.

To maintain independence and objectivity, internal auditors typically report to the audit committee or the chief audit executive and must avoid conflicts of interest. They are expected to exercise professional skepticism, confidentiality, and due professional care.

Most internal audit functions adhere to professional standards such as the International Professional Practices Framework of The Institute of Internal Auditors (IIA). These standards guide risk-based planning, performance, and assurance. In public-sector settings, local guidelines may also apply. Modern internal audit increasingly uses data analytics and IT auditing tools.

Qualifications usually include a university degree in accounting, finance, or a related field. Professional credentials such as CIA (Certified Internal Auditor), CPA, CA, or CISA are common. Career paths run from junior or staff internal auditor to senior auditor, audit supervisor, or Chief Audit Executive.

Internal auditors contribute to governance and value creation by strengthening controls, improving efficiency, and enhancing the reliability of reporting. They complement external audits and coordinate with external auditors when appropriate.