Internal auditor vs internal audit director

The differences between internal auditors and internal audit directors can be seen in a few details. Each job has different responsibilities and duties. Additionally, an internal audit director has an average salary of $129,717, which is higher than the $63,013 average annual salary of an internal auditor.

The top three skills for an internal auditor include CPA, risk management and SOX. The most important skills for an internal audit director are CPA, internal controls, and risk management.

Internal auditor vs internal audit director overview

	Internal Auditor	Internal Audit Director
Yearly salary	$63,013	$129,717
Hourly rate	$30.29	$62.36
Growth rate	6%	6%
Number of jobs	25,571	25,537
Job satisfaction	-	-
Most common degree	Bachelor's Degree, 75%	Bachelor's Degree, 77%
Average age	44	44
Years of experience	-	-

What does an internal auditor do?

An internal auditor is an individual who takes responsibility for crucial accounting functions in an organization. Internal auditors have trusted consultants who advise upper management on how to handle corporate goals and risks. They review the business operations and processes of organizations. They have to assess the efficacy of the company's risk management procedures. They are expected to have superb communication skills, IT knowledge, and math aptitude. Also, they help protect the organization from potential theft and fraud of its assets.

What does an internal audit director do?

An internal audit director is in charge of spearheading and overseeing the auditing procedures in an organization, ensuring accuracy and efficiency. Among their responsibilities include setting goals and objectives, managing budgets and timelines, gathering and analyzing the organization's financial data, supervising staff, and developing strategies to optimize procedures. They may also liaise with internal and external agencies, perform audits, and address issues and concerns, investigating and resolving them promptly and efficiently. Moreover, as a director, it is essential to lead and encourage the workforce to reach goals, all while enforcing the organization's policies and regulations.

Internal auditor vs internal audit director salary

Internal auditors and internal audit directors have different pay scales, as shown below.

	Internal Auditor	Internal Audit Director
Average salary	$63,013	$129,717
Salary range	Between $45,000 And $86,000	Between $83,000 And $200,000
Highest paying City	Washington, DC	Albany, NY
Highest paying state	New York	New York
Best paying company	Meta	Citi
Best paying industry	Manufacturing	Retail

Differences between internal auditor and internal audit director education

There are a few differences between an internal auditor and an internal audit director in terms of educational background:

	Internal Auditor	Internal Audit Director
Most common degree	Bachelor's Degree, 75%	Bachelor's Degree, 77%
Most common major	Accounting	Accounting
Most common college	University of Pennsylvania	University of Pennsylvania

Internal auditor vs internal audit director demographics

Here are the differences between internal auditors' and internal audit directors' demographics:

	Internal Auditor	Internal Audit Director
Average age	44	44
Gender ratio	Male, 54.6% Female, 45.4%	Male, 72.5% Female, 27.5%
Race ratio	Black or African American, 8.6% Unknown, 4.0% Hispanic or Latino, 11.0% Asian, 12.9% White, 63.1% American Indian and Alaska Native, 0.5%	Black or African American, 8.8% Unknown, 4.0% Hispanic or Latino, 11.2% Asian, 12.1% White, 63.5% American Indian and Alaska Native, 0.5%
LGBT Percentage	7%	7%

Differences between internal auditor and internal audit director duties and responsibilities

Internal auditor example responsibilities.

Manage and coordinate annual external business evaluation in conjunction with CPA consultants.
Work with department analyst to create measurement tools and methods for communicating results and managing QA analysis in compiling/reporting results.
Conduct complex performance audits, fraud investigations, special projects and routine follow-up reviews in accordance with IIA standards.
Perform tests of critical controls in compliance with Sarbanes-Oxley legislation and report results utilizing company compliance tool to validate SOX checklist.
Develop company FDA policy & procedures for liquid oxygen small bulk delivery vessels.
Perform planning, compliance testing, substantive analysis and testing in accordance with GAAS.

Internal audit director example responsibilities.

Implement COSO framework to achieve objectives relate to financial reporting, regulatory compliance, and operational effectiveness and efficiency.
Manage Sarbanes-Oxley implementation and internal audit outsourcing and co-sourcing activities for clients in multiple industries including financial services and manufacturing companies.
Develop internal audit risk assessments base on COSO internal control framework.
Establish internal quality control standards which enable maximum SOX reliance strategy by external auditors resulting in reduce external audit fees.
Review detailed work papers and reports in accordance with the department and IIA standards.
Establish compliance program which include all internal company investigations and ethics training for all employees.

Internal auditor vs internal audit director skills

Common internal auditor skills

CPA, 8%
Risk Management, 5%
SOX, 5%
Audit Findings, 5%
Audit Procedures, 5%
Internal Audit Function, 5%

Common internal audit director skills

CPA, 9%
Internal Controls, 8%
Risk Management, 7%
Audit Reports, 5%
SOX, 5%
Audit Committee, 4%

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Internal Auditor vs Internal Audit Director

Updated January 8, 2025

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