WHAT DOES AN AUDITOR DO?
Published: May 16, 2025 – The Auditor supports the development and execution of audit and SOX work programs, applying professional standards to ensure high-quality working papers, audit findings, and timely reports. The position leads international audits across business units, manages audit teams globally, and collaborates closely with management and ISO functions to maintain certifications and internal control systems. This role delivers risk-based internal audits, identifies non-conformities, and develops detailed reports with corrective actions to enhance operational efficiency and compliance.
A Review of Professional Skills and Functions for Auditor
1. Auditor Duties
- Teamwork Collaboration: Working in a team environment to deliver quality audits/reports on time.
- Information Review: Review the reliability and integrity of financial and operating information and the means used to identify, measure, classify and report such information.
- Compliance Monitoring: Review significant systems established to ensure compliance with company policies, plans and procedures, laws and regulations, client requirements, and prudent business practices.
- Controls Evaluation: Document and evaluate internal controls through review of written procedures, interviews, audit tests, flowcharting, etc.
- EDP Assistance: Provide year-end and other requested Electronic Data Processing (EDP) audit assistance to outside auditors.
- Audit Testing: Perform and document audit tests utilizing standard audit techniques.
- Professional Ethics: Function in a highly professional and confidential manner, maintaining independence and objectivity from the function audited, in compliance with internal auditing standards and ethics.
- Work Review: Perform reviews of auditor work products including risk assessments, planning, fieldwork and reporting.
- Leadership Attributes: Dedicated professional who demonstrates desired leadership attributes and behaviors through working relationships and delivery of quality audit products.
- Presentation Preparation: Preparation of board-level presentations and Department of Energy (DOE) communications/reports.
- Peer Review: Conduct peer reviews of work performed by other staff auditors to ensure adequacy of audit scope and documentation, significance of audit findings and soundness of recommendations.
- Quality Assurance: Ensure the accuracy, quality and delivery of all audit reports and additional materials in line with agreed timescales.
2. Auditor Details
- Safety Compliance: Comply with safety rules, policies, and procedures.
- Risk Intervention: Stop at risk behavior of others and self.
- Protocol Monitoring: Monitor clean room protocol requirements within the clean space.
- Inspection Compliance: Perform regular inspections of construction/vendor areas to ensure compliance.
- Contractor Coaching: Coach contractors in appropriate behavior within the clean space.
- Record Keeping: Keep regular notes and violation logs for record-keeping purposes.
- Relationship Building: Develop working relationships with field personnel in order to more effectively gain compliance.
- Professional Communication: Talk with co-workers, managers, and customers in a professional manner.
- Material Removal: Assist in the removal of abandoned construction materials as directed.
- Signage Management: Hang and update signage appropriate to position.
- PPE Usage: Use proper personal protective equipment.
- Professional Conduct: Present a professional appearance and conduct.
- Customer Understanding: Understand customer service and satisfaction.
- Clean Space Awareness: Understand the critical nature of all clean spaces.
- Team Coordination: Work closely with the scheduling team internally and communicate any constraints.
- Technical Support: Support the technical review of files, providing answers to all queries.
- Customer Excellence: Deliver customer excellence, ensuring that all client enquiries are dealt with in a timely manner.
3. Auditor Responsibilities
- Audit Development: Assist in the development of appropriate audit and SOX work programs and execution of those work programs.
- Workpaper Preparation: Produce high-quality working papers and audit files to support the findings of assigned SOX and operational audits.
- Audit Application: Apply audit methodology and standards to all audits.
- Review Participation: Participate in US and international reviews.
- Issue Reporting: Produce timely high high-quality audit issues, findings and reports.
- Management Liaison: Work with management within Business Unit being audited in regards to the planning and delivery of the specific assignments.
- Findings Delivery: Assist in the delivery of audit findings to all levels of management.
- Opportunity Identification: Identify commercial opportunities for growth.
- Quality Collaboration: Work collaboratively with the Quality and ISO Manager to support the maintenance of Tribal’s IMS and related ISO certification.
- Internal Auditing: Deliver internal audits to provide objective assurance to the business that internal controls are working effectively.
- Report Creation: Creation of detailed internal audit reports and corrective action plans.
- Nonconformity Identification: Identify audit non-conformities and recommendations for improvement.
- Business Auditing: Conducting 5-7 Business Audits with experience on a global level according to risk-based audit planning.
- Result Responsibility: Responsible for the Audit Results in close alignment with the relevant Audit Group Manager and/or Hub Manager.
- Team Leadership: Leading a team of 3-5 Auditors assigned to the audit from Hub China/USA/Brazil or Headquarters Germany.
4. Auditor Job Summary
- Audit Assistance: Assists with audits and reviews of various bank and trust departments and related entities.
- Audit Execution: Performs and completes scheduled audit steps independently.
- Supervision Compliance: Works under the direct supervision of the Audit Manager.
- Policy Adherence: Understand and adhere to all bank policies, laws and regulations applicable to the role.
- Compliance Training: Complete compliance training and follow internal processes and controls.
- Issue Reporting: Report all compliance issues, violations of law or regulations in accordance with the steps defined in bank policies.
- Incident Auditing: Conducting Compliance Incident Audits / Investigations, independently with high quality and with a focus on legal (e.g. FCPA), public, and financial exposure while applying a risk-oriented and pro-active approach.
- Audit Timeliness: Responsibility to finish each assigned audit activity on-time and by applying state-of-the-art methodologies while keeping key stakeholders updated.
- Results Presentation: Results and subsequent recommendations (e.g. sanctions, process improvements) have to be presented to top management appropriately.
- Standard Execution: Execute and document audits with limited supervision to a high standard in accordance with department and professional standards.
- Control Evaluation: Evaluate, test and report on the adequacy and effectiveness of the control environment.
- Risk Analysis: Analyse risks and proactively identify the root cause of issues.
- Finding Finalization: Finalize audit findings and use judgment to provide an overall opinion on the control environment.
- Results Communication: Communicate audit results and issues in a clear and concise manner, both verbally and in writing.
- Audit Tools: Employ computer-assisted auditing tools and identify opportunities for the use of continuous monitoring and automated auditing.
5. Auditor Functions
- Claims Auditing: Carries out an effective process for regularly auditing EMA’s claims files generated from a diverse customer market and involving a varied level of detail and complexity.
- Database Management: Maintains, or participates in maintaining, the audit database and designs and generates reports that assist managers and investors in analyzing, understanding, and improving results.
- Consultation Communication: Consults with Director of Audit and Operations leaders and managers regarding audit findings and trends for purposes of assuring superior quality and customer satisfaction.
- Stakeholder Communication: Communicates one-to-one with stakeholders on quality findings and coordinates the implementation of the necessary improvement or remediation efforts.
- Performance Support: Assists managers with recognizing and reinforcing excellence in adjuster performance and in addressing adjusters’ performance problems.
- Process Knowledge: Applies knowledge of the claims adjusting process and the various technical and administrative elements associated with this process.
- Problem Resolution: Under general supervision, formulates and communicates steps to remedy any problems revealed from audit processes.
- Training Input: Provides input on adjuster training needs that may be discovered, including individual knowledge and skill gaps as well as trends among adjusters at various levels of experience, in certain geographic locations, or those working with particular client subsets.
- Efficiency Improvement: Recommends and participates in the implementation of approved measures to improve the timeliness of files completed to promote greater efficiency and productivity.
- File Review: Reviews open files to apply process and content improvement measures gleaned from closed file audit trends.
- Results Presentation: Presents audit results to adjusters and managers in face-to-face onsite settings and/or in other venues.
- Training Participation: Participates in training activities or approved to help continuously improve adjusters’ knowledge, skill, and performance level and capabilities.
- Training Development: Assist in researching, designing, evaluating and refining new elements of training in conjunction with other members of the Training and Audit team.
- Orientation Training: Participates in New Hire Orientation training for new adjusters by presenting training sessions outlining technical expectations of an adjuster.
- CAT Support: Supports CAT efforts and helps dispatch adjusters and/or provides on-site guidance and assistance during catastrophic events.