The auditor is also concerned that harsh . This specialist can train with it profound changes in a company , although in most cases , the auditor ‘s expert is the sincerity and the certification of accounts .
The term auditor includes multiple profiles and multiple skills. The financial auditor , the most numerous, thus verifying the accounting objective for taking into account the economic and legal environment of the company. It should include checking if the stocks are consistent with their carrying value or if the intra-group transactions have been made in the legal conditions . Its task is difficult because the sources are numerous. But his work is essential. A company whose accounts are not certified by an audit firm loses some of its financial credibility with investors.
The Latin audire , listen , the listener is primarily a work of listening . This is not an office man in the strict sense . He goes to the companies they audit , meeting leaders, various officials and even some key employees. It multiplies the interviews , and decrypts corporate accounting . Nothing should escape him. It is a little tax auditor of the company, but he must at all costs avoid any recovery.
But the listener is not only financial . Thus there is also a whole section of auditors working in the field of production, quality service, human resources, information systems and more recently environmental standards. All have the same attention to detail and compliance with regulations . An auditor can not increase its skills to infinity. And a financial auditor does not analyze a company from an environmental perspective . Each listener is specialized .
After a complete inventory , the auditor should make a diagnosis to know exactly what problems the company in its field of competence . This diagnosis will result in recommendations that will provide the leadership . These recommendations can be serious consequences for the employees of the company if they are followed. Indeed, it is not uncommon for auditors recommend the combination of production units , or acquisition of human resources software that will effectively remove various positions in the personnel department . The listener can have a bad image , the leaders did not hesitate to put forward the final report of the expert to justify their decision. « I do not think have cut jobs , but the auditor’s report we recommend . » Now the listener has an advisory role . In any case, it has decision-making role .
Although the listener allows a company to have an outside view of its operation , large companies may have their own internal auditors . These know the business well and can refine their relationships closer to the needs of management . But the listener is most often used by audit firms or accounting
The audit has suffered a severe crisis in the early 2000s with Enron . The accounts of this company had been audited for many years and no listener could not detect manipulations of leaders. One industry experts had even be sold to other firms groups.
Auditor is not a business where the time clock has a big role . The workload can be overwhelming especially before the release of corporate earnings. The auditor should analyze hundreds of documents and errors . His powers of observation is matched his rigorous mind. Its obligation to listen involves excellent interpersonal skills . It can work alone but also in teams depending on the size of the company . Its reports should be clear and concise , so it has an excellent analytical mind . Globalization helping , English is compulsory or good knowledge in another language. He has mastered the computer system , and some software like SAP . Naturally, the skills demanded pushed to train in Master 2 audit or management control.
A listener perceives 25-30000 euros for a beginner to more than 150,000 euros for a listener associated . Unless you come associated , it is rare to remain whole decades in the field of auditing . Financial services companies are often a perfect gateway to the listener. The position of CFO often being the Holy Grail.
The auditor is an unusual character. Vini , vidi , vici . He brings with him his skills to a company that claims which do not necessarily have the same skills internally.