People far from the world of accounting do not often know what the auditors are doing. The name of this profession does not cause any association in the majority. Neither good nor bad. It is all the more difficult to explain to the child where his dad or mother works, so that later in the kindergarten he could proudly, without confusion, talk about his parent.
In three words
Express the meaning of the work of the auditor can be short. This is a document check and a search for errors. It is also a way to control a business as a whole or a specific operation, for example, daily withdrawal of stock balances.
Such supervision is necessary for two reasons. Firstly, there is no employee in the world who has never been mistaken. Auditors also help evaluate the business process with a “fresh look”, find, classify and correct deficiencies. Secondly, these are independent employees, attracted by either from or from another branch of the company. They are not familiar with the organization’s leadership from school and are not interested in forging documents. As a result, they can form an objective opinion about the company or division.
An incomplete idea is also in the case of one who believes that it is only about inspecting transactions and accounting books. Verification is carried out in various areas and can be narrowed, for example, to testing compliance with the recipe in production. An important trend is the growing popularity of the so-called auditors of "information security". Their tasks are highly specialized, in no way related to the review of financial documents.
Profession requirements
On any site for the search for relevant specialists, you can find a description of the qualities necessary for the future auditor.
Higher education will be the first on the list, although it is not always indicated which one. "Accounting and Auditing" is the most common specialization among representatives of this craft. In the event that a decision has been made to become an auditor in the banking sector, it will be prudent to go to "finance and credit." It is important to decide from the very beginning and choose the most attractive area. So, after working for several years in trade organizations, it is almost impossible to go to the bank without a headache, financial losses and additional training.
In second place are the personal skills of the future employee. In particular, patience, perseverance, attention to detail, stress resistance, hard work, sociability and others. Auditors tend to sit in the office ahead of the end of the project. Employees are often sent on business trips to small, but remote from the center, Russian cities, in which they have to spend from a couple of days to several weeks. This factor should especially be borne in mind by those who have obligations to the family.
Finally, it is important to have seniority and certificates. Depending on them, the position and the amount of remuneration are determined. A beginner is an employee with experience in the specialty from zero to three years, depending on the expectations of a particular company.
Auditor Certification
Certified professionals are usually easier to find a job. They also have the opportunity to claim a higher payment. Success stories, as they become an auditor, repeatedly mention that there are two types of certificates: international and Russian. International certificates include: ACCA, ACA, CPA.The list can be continued, it is appropriate to receive them when working at the Big Four or when participating in audits according to international standards, such as IFRS or American GAAP standards.
Those who are interested in becoming an auditor in Russia, that is, getting a Russian certificate, will have to learn about the special official procedure that the Ministry of Finance of the Russian Federation carries out. Upon completion, a certified specialist gains the right to sign audit reports based on the results of inspections in accordance with Russian accounting standards. It all starts with the application for certification, as well as copies of the TIN and passport, notarized documents of higher legal or economic education and confirmed work experience in these areas for three years from the last five, and so on.
After the adoption of these documents, the date of the qualification exam for the certificate is assigned. It includes three parts: testing, an exam in finance, taxes and law, and finally, an exam in accounting and auditing. For training, there are various courses. Due to the constant changes in Russian legislation, information on the Internet is quickly becoming obsolete, therefore it is not recommended to download study guides from sites that do not have trust.
What are the auditors
First of all, depending on the employer, state and non-state. The first include public sector audit institutions. To the second - all the rest.
Russian qualified auditors are divided by type of activity for which they received a certificate: investment, general, banking and insurance audits.
External and internal, depending on how you become an auditor. The first are hired through specialized companies, where they work on the basis of projects and can check several organizations during the year. Such, as a rule, are limited in time and in resources, therefore, the plan and terms of verification are specified in detail in the contract of employment. Internal auditors are employees in the same company that they audit. Their investigations are more detailed in comparison with colleagues from third-party organizations.
On the way to success
Step-by-step instructions on how to become an auditor:
- Set a goal. Choose which auditor you want to become: state or non-state, external or internal, specialist in Russian or international standards.
- Assess resources: education, availability of certificates and time to obtain them, experience in the financial or legal field.
- Based on the first two points, identify the existing gaps and begin to move in the desired direction.
If no experience
Recent graduates or those who decide to change their field of activity will undoubtedly be interested in whether it is possible to become an auditor from scratch. This is quite real, since everyone, even the best specialists, started from somewhere.
Beginners should keep in mind that to participate in the audit it is not necessary to receive a certificate and three years of professional experience. The position of “Assistant Auditor” is ubiquitous, and its basic requirements are: the desire to work and go on business trips, more or less often, depending on the specifics and size of the company. Experience is not significant.
At the first stage, one should not expect a large material reward. Nevertheless, having the patience and devoting himself entirely to work, in one to three years you can safely count on a significant increase in salary, if not in the same, then in a competitive company. And now you can tell students how to become an auditor without experience.
In parallel with practice, it makes sense to start training for any certificate, Russian or international, or even both. Such a document increases the chances of a successful career in the audit field. Courses are not cheap, so do not refuse to study if it is paid by the company.
In the presence of accounting experience
How can an accountant become an auditor? Get practical skills, getting a job in a specialized company as an assistant, prepare for exams and get an official Russian certificate or qualification according to international standards.
