What is Auditor: Duties, Types, Code of Ethics, and Salary

seorang auditor sedang melakukan audit untuk perusahaannya

Have you ever heard of the term auditor? The term refers to a job that is currently needed by many companies.

Because, almost all companies need it to prevent various risks of loss that might befall.

This position is almost always needed in various business industries, ranging from finance, education, health, technology, and so on.

Therefore, it is not surprising that many people are starting to be interested in entering the field.

The following article will present a summary of information that you can consider before starting a career as an auditor. Check it out carefully!

What is an Auditor?

Basically, an auditor is someone who is authorized to conduct audits. In other words, the auditor is an auditor.

An audit is a periodic examination and accounting of finances, or a test of the effectiveness of the entry and exit of money.

Meanwhile, in the field of technology, an audit means the examination of programs, tools, activities, or procedures to determine the working efficiency of the system as a whole to maintain data security.

This position will ensure that all systems in the company are safe from threats and disturbances that may occur, such as data confidentiality, data accuracy, system security, and so on. 

You could say that auditors are a pretty vital position in a company, especially in the field of technology.

The reason is, the development of increasingly advanced technology makes all businesses, both small and large, need this profession to prevent losses that adversely affect the company.

Auditor Duties

Some of the important tasks that auditors must perform are as follows.

1. Accounting

One of the most common tasks of this profession is to organize and supervise the financial activities of companies, especially those related to banking, leasing, kredit, dan lain sebagainya.

In this case, the auditor will ensure that the company has complied with all applicable laws.

The financial supervision and control will be the basis for making accounting reports on the company.

2. Recording and Monitoring

Another task of an auditor is to record and supervise the audit object.

This profession must understand all the procedures and functions of the audit object well to ensure that it works as intended.

In the context of IT, this profession is tasked with overseeing and identifying problems that occur in systems or applications.

As such, the auditor is the person in charge of creating a remediation plan for the problems that arise.

3. Provide Audit Evidence

This profession is also tasked with providing accurate evidence based on the audits it conducts on its objects.

In terms of finance, it is certain that audit evidence is used to create financial statements to ensure they are in accordance with the rules of the law. 

Meanwhile, in the IT context, this profession is tasked with collecting various evidence to analyze data.

Such evidence can be obtained from various sources, such as tools atau aplikasi audit, survei, observasi, wawancara, dokumentasi, dan lain sebagainya.

Auditor's Code of Conduct

Because of its vital and crucial position in the company, this profession has a code of ethics that must be obeyed.

The codes of ethics that auditors must comply with are as follows.

  • High level of integrity: First, of course, auditors must have a strong sense of integrity in carrying out their duties.
  • Objectivity: This profession also emphasizes neutrality and is always objective in conducting the audit process. This means that the assessments made should not be based on personal problems and interests.
  • Accountable: The purpose of accountability is to be able to explain and account for the performance it performs.
  • Data confidentiality: The most important rule in this profession is to maintain the confidentiality of internal company data and information. In addition, you should also not disseminate external information without the permission of the client and related parties.
  • Professionalism: All professions require professionalism in their work, including auditors. The profession requires you to avoid all activities that can damage the image, such as leaking data, negligence, and so on.
  • Competency: The most important code of ethics that auditors must have is competence and due diligence. You must have sufficient ability and skill in this area to make the audit results more credible.

Types of Auditors

Next, you also need to know about the types of auditors in the company. Here is each explanation.

1. Internal

As the name suggests, internal auditors are a profession that is tasked with carrying out internal audit on the agency or company itself.

Typically, this profession will conduct examinations of various internal financial documents and reports. 

Not only that, they will also ensure that all related systems are functioning properly, reducing the risk of loss.

Internal auditors also cover several fields according to their needs, which include financial audits, operations, human resources, IT, and so on.

However, it should be noted that the duties of this type of auditor are limited to that one company.

2. External

This type is the opposite of internal. So, the main difference between internal and external auditors is the presence of a third party.

Dengan demikian, dapat disimpulkan bahwa eksternal auditor adalah orang dari luar yang melakukan audit di perusahaan tertentu. 

3. Independent

Independent auditors come from accounting firms that provide audit services to the public or certain agencies that need them.

Well, it should be noted that independent auditors are not influenced by any party. In addition, being an independent auditor also requires greater skills, as well as an official license according to Law No. 5 of 2011 concerning public accountants.

In other countries, independent auditors are usually referred to as CPAs or CPAs. Certified Public Accountant.

Skills Auditors Should Have

Auditor salaries range from 5,000,000 to 10,000,000 rupiah in several agencies in Indonesia. The high salary makes many people interested in entering this field. 

If you are one of them, check out some skills required for a career in the field are listed below.

1. Detail Oriented

Auditor is a profession that requires the ability to pay attention to the smallest things in detail.

Skills It is very important to analyze something carefully, so that it will produce a more accurate analysis.

2. Problem Solving

In addition to detail orientedauditors must also have the ability to problem-solving or solve problems.

This is because accurate analysis is not enough to conduct an audit. You need to think of solutions to the problems found in the audit process.

3. Leadership

This profession is usually closely related to several other teams. Therefore, having skills Good leadership will make it easier for you to communicate with them.

In addition, with skills You will also be able to communicate the audit results well to the relevant teams.

Well, that's some information about auditors. In conclusion, this profession is a position that is quite important and is needed by companies for monitoring emerging risks and plan appropriate follow-up actions. 

An audit is a necessary thing to do to evaluate everything that might have a bad impact on your company.

Conducting an audit may seem very complicated, but nowadays there are apps that can make it easier for you.

In light of this, let's use Audithink Apps to conduct internal audits more easily and efficiently.

Our product will conduct internal audits based on in-depth research and actual case studies. In addition, it can be connected to various systems in your company.

No need to worry about difficulties in using it, we will always assist you and provide solutions to these problems.

Interested in trying it out? Immediately Discuss with product expert of Sekawan Media to get the best solution for your needs!

Tags:

Insight

Other Articles

auditee-adalah-pihak-yang-diaudit-oleh-auditor
Mengenal apa itu good corporate governance (GCG)
audit keuangan
Mengenal manajemen risiko

Always be updated with the new news we provide by suscribe our account.