Auditor
A financial auditor examines financial records and the processes behind them. The work helps people assess whether reported numbers are supported by evidence and whether an organization handles money reliably.
This guide introduces the work, preparation, and career outlook. No prior auditing knowledge is needed. Education and labor-market information below focuses on the United States.
What financial auditors do
Typical work includes checking records for discrepancies, examining accounting systems, interviewing employees, documenting evidence, and writing reports with findings and recommendations. Auditors also review internal controls: procedures intended to prevent or detect problems, such as requiring approval before a payment is released. Source: O*NET, Accountants and Auditors.
Types of auditing work
| Role | Main focus |
|---|---|
| External auditor | Works for an outside organization and examines a client’s financial reporting. |
| Internal auditor | Works within an organization to identify weaknesses in processes and financial risk management. |
| Information technology (IT) auditor | Examines systems and controls that support reliable financial and other data. |
| Government auditor | Examines public records or the use of funds subject to government requirements. |
Employers include accounting firms, businesses, and government agencies. Work is usually full time; travel and longer hours around reporting deadlines may be involved. Source: BLS, duties and work environment.
A practical example
Imagine reviewing a small organization’s payments for one month. This invented example uses two payments of $1,200, with no taxes or fees to calculate. Both refer to the same supplier invoice, a request for payment for goods or services.
The records show $1,200 + $1,200 = $2,400 paid against a single $1,200 invoice. The apparent excess is $2,400 − $1,200 = $1,200.
Before calling this an error, you would check whether one payment was reversed, whether the invoice number was entered incorrectly, and whether a second purchase has supporting documents. If a duplicate payment is confirmed, you could document the evidence and recommend a duplicate-invoice check before payments are approved.
The exercise illustrates a useful habit: separate what the records show from what you still need to establish. A discrepancy alone does not establish fraud.
Skills to develop
- Analytical thinking: compare records and investigate inconsistencies.
- Clear communication: ask focused questions and explain findings in writing.
- Careful documentation: organize evidence so another reviewer can follow your work.
- Technology skills: use spreadsheets, accounting software, and data analysis tools to examine records.
These skills reflect the tasks and tools described in O*NET’s occupational profile. For practice, build a spreadsheet of fictional invoices and payments, flag repeated invoice numbers, and write a short note explaining each unresolved item.
Education and career progression
A bachelor’s degree in accounting or a related subject is the typical entry route. Internships offer practical experience. Certified Public Accountant (CPA) licensure may improve prospects; check the relevant state board for current requirements. Experienced staff may advance into senior, supervisory, or management roles. Source: BLS, how to become one.
When comparing entry-level vacancies, record the required education, expected travel, software, and any credential requirements. Use those details to identify gaps in your preparation.
U.S. pay and job outlook
These figures cover accountants and auditors together, not financial auditors alone.
| Measure | BLS figure |
|---|---|
| Median annual wage, May 2025 | $83,680 |
| Projected employment growth, 2025–2035 | 5% |
| Average annual openings, 2025–2035 | 115,300 |
Median means half earned more and half less; it is not a starting salary. Openings include replacement hiring, not just new jobs. Source: BLS, Accountants and Auditors, checked September 13, 2026.
Explore the career
Try the payment-review exercise above, then ask a practicing auditor how they document findings and handle unresolved questions. Compare several vacancies through the Job Board to see how employers describe the work.
Related career pages: Accountant, Financial Examiner, and Compliance Officer (guides planned).