An internal auditor is a person authorized to conduct internal audits within organizations. They focus on assessing the organization's internal control system by providing information, evaluations, analyses, or recommendations to the company's authorities for more effective task fulfillment.
The internal auditor must be qualified and independent. The person performing the audit cannot simultaneously be involved in the activity being audited.
In larger organizations, there are dedicated internal audit departments. Only individuals who are qualified and have completed specialized training can conduct audits.
In addition to having specific knowledge and skills, an auditor should exhibit certain characteristic traits. An auditor should be ethical, meaning they should be fair, truthful, and honest. They should also be open-minded, willing to consider new ideas and opinions. Furthermore, an auditor should be tactful in dealing with individuals, attentive, and adaptable - capable of adjusting to different situations. Additionally, an auditor should be goal-oriented, focused on achieving the set objectives.