Auditing isn't the type of profession that brings oohs and ahhs from most
people. Instead, it usually brings sighs of boredom.
Sometimes it even inspires fear. That's especially true for department
managers who have been informed they're having their department "audited."
But what auditors actually do is make companies successful.
Auditors' duties are as broad and varied as the types of companies they
work for. Many have substantial accounting experience. But several also have
a science, engineering or environmental background.
They're responsible for recognizing risks, analyzing operations and communicating
suggestions and recommendations. Auditors keep a company running safely, profitably
and efficiently.
"When I was asked to move into the internal auditing department, my former
boss said, 'You don't want to go there, all they do is make flowcharts,'"
says Lynn Morley. She is the director of internal auditing for an oil and
gas company. "And that's just not true."
Morley says internal auditing is a very challenging job. It's one where
you're constantly learning.
Auditors move from department to department, and in some cases, from branch
to branch. They learn how each one functions, then make suggestions to improve
the operation before moving on to the next one.
Morley points out that many auditors work on several projects at one time,
which can be a real challenge. But that is one of the benefits of being an
auditor -- you're always doing something different. That means you have to
be organized and a good time manager.
"The most challenging thing about internal auditing is that you rarely
do the same thing twice," agrees Rob Clark. He is director of internal auditing
for the Georgia Institute of Technology.
Auditors are constantly working with different people in different situations
in different departments. That means a varied skill base is essential. You
have to be able to communicate effectively, think quickly, make sound judgments
and stay on top of current business trends.
"You have to be nosy and opinionated," says Morley, "and by that I mean
being inquisitive. You have to want to understand, you want to learn and you
want to challenge the process."
And that's only part of what it takes to be a good auditor, adds Clark.
"To be effective, you also have to be a good salesperson." You have to be
able to sell your suggestions to senior management.
You need strong written and oral communication skills. Auditors have to
be able to present their suggestions in a positive, meaningful way. And the
information they present has to be accurate. That's why they must be able
to analyze information quickly and make sound judgments.
Being a team player is also crucial, even though you may only be part of
the team for a short time.
"If you don't like routine, you like talking to people, you like to learn
and can form opinions and support those opinions through discussion, you're
a good candidate for an internal auditor," says Morley.
These varied duties are just a few of the reasons why Morley enjoys her
job in internal auditing. She oversees a staff of four, plus 13 consultants.
Morley will tell you that she did end up in this profession by accident.
In university, she studied languages and had dreams of working with foreign
embassies.
When that didn't materialize, she began working as an accounting clerk
and took night courses on the side -- she eventually received her CGA designation.
"But I hated the month-end routine [of accounting]," says Morley. "I liked
to change things." Auditing gave her the chance to do just that.
Like any job, internal auditing has some aspects that may not be as appealing
as others. Morley says her staff travels about 50 percent of the year, meaning
they're gone -- a lot. And that was the hardest part of the job for her, especially
when she was married with a young family.
But for others, the travel can be exciting. In some cases, there may be
no travel involved.
That's the case for Clark. The only travel he does is between the different
departments on the campus.
"You do need to be very creative in your approach [to building work relationships],"
says Clark. Auditors are not always welcomed into departments with open arms.
But that is often due to the misconception about auditors. Employees need
to realize that auditors are there to help the department run more safely,
more productively and more efficiently. That benefits everybody.
"Making positive suggestions and really being able to make a difference
in the company is what I like about my job," says Clark. "It's very fulfilling."