What Does an Auditor Do?
For boards, regulators, and the public, trust in an organization's numbers rests on auditors. They make sure that policies are followed, and financial records are accurate and complete. In an internal audit office at a university, state agency or large company, this might involve testing controls, sampling payments or tracing how a grant was spent.
Auditor Duties and Responsibilities
The primary responsibilities of an auditor include:
- Plan audits of departments, programs or processes based on an annual risk assessment.
- Test internal controls over cash, purchasing, payroll and grants against written policy.
- Select samples of transactions and trace each one to invoices, approvals and payment records.
- Interview managers and staff to learn how a process really works day to day.
- Document work papers clearly enough that a reviewer can follow every conclusion.
- Write audit reports that state each finding, its risk and a practical fix.
- Follow up on past findings to confirm management's corrective actions were carried out.
- Investigate suspected fraud or misuse of funds referred through a hotline or by management.
- Use data-analysis tools such as ACL, IDEA or Excel to scan full transaction files.
- Present results to the audit committee or senior leadership alongside the audit director.
Required Skills and Qualifications
To succeed as an auditor, you will need the following skills and qualifications:
- CIA or CPA certification, or progress toward one
- IIA standards and the COSO internal control framework
- ACL, IDEA or advanced Excel for data analysis
- Sampling and control-testing methods
- Clear, neutral report writing
- Professional skepticism, with tact in interviews
- Keeping findings confidential
- Bachelor's degree in accounting or a related field
Education and Training
Most employers require auditors to hold a bachelor's degree in accounting or a related field, the typical entry level BLS lists for accountants and auditors. Many start in public accounting. To become a Certified Internal Auditor, in most cases you will need a degree and some audit experience to qualify for the credential, while CPA licensing rules vary by state.
Salary and Job Outlook
Typical pay: $67,020 - $109,810 per year, with a median of $83,680.
The range covers the middle half of earners nationwide. Source: U.S. Bureau of Labor Statistics, Occupational Employment and Wage Statistics, May 2025, Accountants and Auditors.
BLS projects employment of accountants and auditors to grow about 5 percent from 2025 to 2035, with roughly 115,300 openings a year. Most of those openings will replace people who retire or move to other work, and auditors who can test data systems as well as ledgers are more likely to land them. Median pay for the group was about $84,000 in May 2025, according to BLS.
Outlook source: U.S. Bureau of Labor Statistics, Employment Projections, 2025 to 2035, Accountants and auditors.