{"id":576,"date":"2024-02-02T09:20:19","date_gmt":"2024-02-02T09:20:19","guid":{"rendered":"https:\/\/audithink.sekawanstudio.com\/?p=576"},"modified":"2025-02-20T09:18:26","modified_gmt":"2025-02-20T02:18:26","slug":"what-is-auditor","status":"publish","type":"post","link":"https:\/\/audithink.com\/en\/article\/what-is-auditor\/","title":{"rendered":"What is Auditor: Duties, Types, Code of Ethics, and Salary"},"content":{"rendered":"<p>Have you ever heard of the term auditor? The term refers to a job that is currently needed by many companies.<\/p>\n\n\n\n<p>Because, almost all companies need it to prevent various risks of loss that might befall.<\/p>\n\n\n\n<p>This position is almost always needed in various business industries, ranging from finance, education, health, technology, and so on.<\/p>\n\n\n\n<p>Therefore, it is not surprising that many people are starting to be interested in entering the field.<\/p>\n\n\n\n<p>The following article will present a summary of information that you can consider before starting a career as an auditor. Check it out carefully!<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">What is an Auditor?<\/h2>\n\n\n<div class=\"wp-block-image\">\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;69d34c613c15e&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"69d34c613c15e\" class=\"aligncenter size-full wp-lightbox-container\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1200\" height=\"800\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/audit-4189560_1280-ezgif.com-jpg-to-webp-converter.webp\" alt=\"ilustrasi seorang auditor\" class=\"wp-image-578\" style=\"object-fit:cover\" title=\"\" srcset=\"https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/audit-4189560_1280-ezgif.com-jpg-to-webp-converter.webp 1200w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/audit-4189560_1280-ezgif.com-jpg-to-webp-converter-300x200.webp 300w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/audit-4189560_1280-ezgif.com-jpg-to-webp-converter-1024x683.webp 1024w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/audit-4189560_1280-ezgif.com-jpg-to-webp-converter-768x512.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\taria-label=\"Enlarge\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.imageButtonRight\"\n\t\t\tdata-wp-style--top=\"state.imageButtonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewbox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><figcaption class=\"wp-element-caption\">Illustration of the audit process (Source: Pixabay)<\/figcaption><\/figure>\n<\/div>\n\n\n<p>Basically, an auditor is someone who is authorized to conduct audits. In other words, the auditor is an auditor.<\/p>\n\n\n\n<p>As of <a href=\"https:\/\/audithink.com\/en\/article\/audit-definition\/\" data-type=\"post\" data-id=\"1097\"><strong>audit is<\/strong><\/a> periodic inspection and accounting of the finances, or testing the effectiveness of the entry and exit of the money.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>You could say that auditors are a pretty vital position in a company, especially in the field of technology.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Auditor Duties<\/h2>\n\n\n\n<p>Some of the important tasks that auditors must perform are as follows.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Accounting<\/h3>\n\n\n<div class=\"wp-block-image\">\n<figure data-wp-context=\"{&quot;imageId&quot;:&quot;69d34c613d03a&quot;}\" data-wp-interactive=\"core\/image\" data-wp-key=\"69d34c613d03a\" class=\"aligncenter size-full wp-lightbox-container\"><img decoding=\"async\" width=\"1200\" height=\"800\" data-wp-class--hide=\"state.isContentHidden\" data-wp-class--show=\"state.isContentVisible\" data-wp-init=\"callbacks.setButtonStyles\" data-wp-on--click=\"actions.showLightbox\" data-wp-on--load=\"callbacks.setButtonStyles\" data-wp-on-window--resize=\"callbacks.setButtonStyles\" src=\"https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/kelly-sikkema-xoU52jUVUXA-unsplash-ezgif.com-optiwebp.webp\" alt=\"seorang auditor melakukan tugas akuntansi\" class=\"wp-image-579\" style=\"object-fit:cover\" title=\"\" srcset=\"https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/kelly-sikkema-xoU52jUVUXA-unsplash-ezgif.com-optiwebp.webp 1200w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/kelly-sikkema-xoU52jUVUXA-unsplash-ezgif.com-optiwebp-300x200.webp 300w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/kelly-sikkema-xoU52jUVUXA-unsplash-ezgif.com-optiwebp-1024x683.webp 1024w, https:\/\/audithink.com\/wp-content\/uploads\/2024\/02\/kelly-sikkema-xoU52jUVUXA-unsplash-ezgif.com-optiwebp-768x512.webp 768w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><button\n\t\t\tclass=\"lightbox-trigger\"\n\t\t\ttype=\"button\"\n\t\t\taria-haspopup=\"dialog\"\n\t\t\taria-label=\"Enlarge\"\n\t\t\tdata-wp-init=\"callbacks.initTriggerButton\"\n\t\t\tdata-wp-on--click=\"actions.showLightbox\"\n\t\t\tdata-wp-style--right=\"state.imageButtonRight\"\n\t\t\tdata-wp-style--top=\"state.imageButtonTop\"\n\t\t>\n\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"12\" height=\"12\" fill=\"none\" viewbox=\"0 0 12 12\">\n\t\t\t\t<path fill=\"#fff\" d=\"M2 0a2 2 0 0 0-2 2v2h1.5V2a.5.5 0 0 1 .5-.5h2V0H2Zm2 10.5H2a.5.5 0 0 1-.5-.5V8H0v2a2 2 0 0 0 2 2h2v-1.5ZM8 12v-1.5h2a.5.5 0 0 0 .5-.5V8H12v2a2 2 0 0 1-2 2H8Zm2-12a2 2 0 0 1 2 2v2h-1.5V2a.5.5 0 0 0-.5-.5H8V0h2Z\" \/>\n\t\t\t<\/svg>\n\t\t<\/button><figcaption class=\"wp-element-caption\">Illustration of the financial recording process. (Source: Unsplash)<\/figcaption><\/figure>\n<\/div>\n\n\n<p>One of the most common tasks of this profession is to organize and supervise the financial activities of companies, especially those related to banking, <em>leasing<\/em>, credit, and so on.<\/p>\n\n\n\n<p>In this case, the auditor will ensure that the company has complied with all applicable laws.<\/p>\n\n\n\n<p>The financial supervision and control will be the basis for making accounting reports on the company.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. Recording and Monitoring<\/h3>\n\n\n\n<p>Another task of an auditor is to record and supervise the audit object.<\/p>\n\n\n\n<p>This profession must understand all the procedures and functions of the audit object well to ensure that it works as intended.<\/p>\n\n\n\n<p>In the context of IT, this profession is tasked with overseeing and identifying problems that occur in systems or applications.<\/p>\n\n\n\n<p>As such, the auditor is the person in charge of creating a remediation plan for the problems that arise.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Provide Audit Evidence<\/h3>\n\n\n\n<p>This profession is also tasked with providing accurate evidence based on the audits it conducts on its objects.<\/p>\n\n\n\n<p>In terms of finances, it's definitely <strong><a href=\"https:\/\/audithink.com\/en\/article\/audit-evidence\/\" data-type=\"post\" data-id=\"666\">audit evidence<\/a><\/strong> used to prepare financial statements to ensure they are in line with the law.&nbsp;<\/p>\n\n\n\n<p>Meanwhile, in the IT context, this profession is tasked with collecting various evidence to analyze data.<\/p>\n\n\n\n<p>Such evidence can be obtained from various sources, such as <em>tools <\/em>atau aplikasi audit, survei, observasi, wawancara, dokumentasi, dan lain sebagainya.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Auditor's Code of Conduct<\/h2>\n\n\n\n<p>Because of its vital and crucial position in the company, this profession has a code of ethics that must be obeyed.<\/p>\n\n\n\n<p>Adapun beberapa <strong><a href=\"https:\/\/audithink.com\/en\/article\/code-of-ethics-internal-audit\/\" data-type=\"post\" data-id=\"3644\">kode etik yang harus dipatuhi<\/a><\/strong> oleh auditor adalah sebagai berikut.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>High level of integrity: <\/strong>First, of course, auditors must have a strong sense of integrity in carrying out their duties.<\/li>\n\n\n\n<li><strong>Objectivity: <\/strong>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.<\/li>\n\n\n\n<li><strong>Accountable: <\/strong>The purpose of accountability is to be able to explain and account for the performance it performs.<\/li>\n\n\n\n<li><strong>Data confidentiality: <\/strong>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.<\/li>\n\n\n\n<li><strong>Professionalism: <\/strong>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.<\/li>\n\n\n\n<li><strong>Competency: <\/strong>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.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">Types of Auditors<\/h2>\n\n\n\n<p>Next, you also need to know about the types of auditors in the company. Here is each explanation.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. Internal<\/h3>\n\n\n\n<p>As the name suggests, internal auditors are a profession that is tasked with carrying out <strong><a href=\"https:\/\/audithink.com\/en\/article\/internal-audit\/\">internal audit<\/a><\/strong> on the agency or company itself.<\/p>\n\n\n\n<p>Typically, this profession will conduct examinations of various internal financial documents and reports.&nbsp;<\/p>\n\n\n\n<p>Not only that, they will also ensure that all related systems are functioning properly, reducing the risk of loss.<\/p>\n\n\n\n<p>Internal auditors also cover several fields according to their needs, which include financial audits, operations, human resources, IT, and so on.<\/p>\n\n\n\n<p>However, it should be noted that the duties of this type of auditor are limited to that one company.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. External<\/h3>\n\n\n\n<p>This type is the opposite of internal. So, <strong><a href=\"https:\/\/audithink.com\/en\/article\/difference-audit-internal-and-external\/\" data-type=\"post\" data-id=\"515\">differences between internal and external auditors<\/a><\/strong> The most important thing is the presence of a third party.<\/p>\n\n\n\n<p>Thus, it can be concluded that external auditors are people from outside who conduct audits in certain companies.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. Independent<\/h3>\n\n\n\n<p>Independent auditors come from accounting firms that provide audit services to the public or certain agencies that need them.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<p>In other countries, independent auditors are usually referred to as CPAs or CPAs. <em>Certified Public Accountant.<\/em><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><em>Skills <\/em>Auditors Should Have<\/h2>\n\n\n\n<p>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.&nbsp;<\/p>\n\n\n\n<p>If you are one of them, check out some <em>skills <\/em>required for a career in the field are listed below.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">1. <em>Detail Oriented<\/em><\/h3>\n\n\n\n<p>Auditor is a profession that requires the ability to pay attention to the smallest things in detail.<\/p>\n\n\n\n<p><em>Skills <\/em>It is very important to analyze something carefully, so that it will produce a more accurate analysis.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">2. <em>Problem Solving<\/em><\/h3>\n\n\n\n<p>In addition to <em>detail oriented<\/em>auditors must also have the ability to <em>problem-solving<\/em> or solve problems.<\/p>\n\n\n\n<p>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.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">3. <em>Leadership<\/em><\/h3>\n\n\n\n<p>This profession is usually closely related to several other teams. Therefore, having <em>skills<\/em> Good leadership will make it easier for you to communicate with them.<\/p>\n\n\n\n<p>In addition, with <em>skills<\/em> You will also be able to communicate the audit results well to the relevant teams.<\/p>\n\n\n\n<p>Well, that's some information about auditors. In conclusion, this profession is a position that is quite important and is needed by companies for <em>monitoring <\/em>emerging risks and plan appropriate follow-up actions.&nbsp;<\/p>\n\n\n\n<p>An audit is a necessary thing to do to evaluate everything that might have a bad impact on your company.<\/p>\n\n\n\n<p>Conducting an audit may seem very complicated, but nowadays there are apps that can make it easier for you.<\/p>\n\n\n\n<p>In light of this, let's use <strong><a href=\"https:\/\/audithink.com\/en\/\">Audithink Apps<\/a><\/strong> to conduct internal audits more easily and efficiently.<\/p>\n\n\n\n<p>Our products will conduct internal audits based on in-depth research and <strong><a href=\"https:\/\/audithink.com\/en\/case-study\/\" data-type=\"link\" data-id=\"https:\/\/audithink.com\/studi-kasus\/\">case studies<\/a><\/strong> which is up-to-date. In addition, this app can be connected to various systems in your company.<\/p>\n\n\n\n<p>No need to worry about difficulties in using it, we will always assist you and provide solutions to these problems.<\/p>\n\n\n\n<p>Interested in trying it out? Immediately <strong><a href=\"https:\/\/audithink.com\/en\/contact\/\" data-type=\"page\" data-id=\"2344\">Discuss with <em>product expert <\/em>of Sekawan Media<\/a><\/strong> to get the best solution for your needs!<\/p>","protected":false},"excerpt":{"rendered":"<p>Pada dasarnya, auditor adalah seorang yang berwenang untuk melakukan audit. Bisa dibilang, auditor adalah posisi yang cukup vital pada sebuah perusahaan, terlebih di bidang teknologi. Perkembangan teknologi yang semakin maju membuat semua bisnis, baik kecil maupun besar, membutuhkan profesi ini untuk mencegah adanya kerugian yang berdampak buruk bagi perusahaan.<\/p>","protected":false},"author":5,"featured_media":577,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[27],"class_list":["post-576","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog","tag-manajemen-audit"],"acf":[],"_links":{"self":[{"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/posts\/576","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/users\/5"}],"replies":[{"embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/comments?post=576"}],"version-history":[{"count":1,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/posts\/576\/revisions"}],"predecessor-version":[{"id":3835,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/posts\/576\/revisions\/3835"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/media\/577"}],"wp:attachment":[{"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/media?parent=576"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/categories?post=576"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/audithink.com\/en\/wp-json\/wp\/v2\/tags?post=576"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}