An auditor is a professional that is responsible for evaluating some aspect of a project, business, or individual. Auditors often are employed in the task of determining the level of efficiency present in the production process of a business, the efficient use of labor and other resources associated with the business, and the veracity of the financial records of the business. Along with evaluating a project or aspect of a company, an auditor is often expected to make recommendations regarding the correction of negative conditions that currently impact the organization.
Essentially, an auditor may function as an employee or an independent professional. When the auditor works for the organization, he or she is usually referred to as an internal auditor. The internal auditor often conducts periodic audits that may encompass several areas on a rotating basis. As an example, the internal auditor may focus on the manufacturing process during one quarter of the year, while devoting a second quarter to evaluating the financial record keeping of the company. Often, the internal auditor will set up a schedule to ensure that audits are conducted on each critical portion of the company at least once per calendar year.