What is a senior auditor and how to become one

Updated January 8, 2025

4 min read

Quoted expert

Richard Chambers

A senior auditor oversees and conducts audits of financial statements, controls, and operations. They review and analyze financial data to ensure compliance with regulations, identify risks, and make recommendations for improvement. Senior auditors supervise audit teams, manage client relationships, and communicate findings to stakeholders. They use their expertise in accounting, finance, and auditing to evaluate the effectiveness of internal controls and provide guidance on risk management.

What general advice would you give to a senior auditor?

Richard Chambers

President and Chief Executive Officer, The Institut of Internal Auditors

While the COVID-19 pandemic has created numerous challenges across industries and professions, it also has created opportunities for internal auditors at all levels, including those new to the profession, to step up and play a role in helping their organizations navigate through the issues to ensure positive outcomes.

"Based on our research, accounting/finance remains the most recruited academic degree, but the evolving nature of business and risks demands having individuals who bring a broader array of skills into the internal audit workplace. There's also an accelerated movement for what I call "Uber" auditors, those who may not be on staff but whose experience in, for example, cybersecurity or AI, are sorely needed. Graduates may find the first critical step in their career is specialization rather than generalization, so an education - perhaps even a dual degree - in technology, for example, may make you more appealing.

Additionally, internal audit employers are demanding strong soft skills, such as effective verbal and written communications, relationship acumen, critical thinking, and an eye for detail.

Early during the pandemic, we saw some tightening among internal audit departments, as most organizations were making adjustments overall due to the economic impact of COVID-19. Based on additional research, however, we know opportunities still exist in this environment and when we return to 'normal.' In this year's Pulse of Internal Audit survey, of the respondents who filled positions in the preceding 12 months, 47% reported they hired professionals who had not been internal auditors previously. A notable 28% of respondents had hired students or recent graduates, as well.

The IIA has begun a new program, in collaboration with AuditBoard, to provide existing internal auditors and those pursuing a career in the profession, including college students and graduates, access to training and educational courses provided by The IIA for those who have been adversely affected by the COVID-19 pandemic and related economic pressures. The $500,000 'Elevate Internal Audit Scholarship Program' is providing scholarships that can be used to participate in IIA training and certification programs regardless of their professional level or ability to pay. More information on the scholarship program, including how to apply, can be found on The IIA's website at www.theiia.org.

ScoreSenior AuditorUS Average

Salary

5.8

Avg. Salary $74,382

Avg. Salary $59,228

Stability level

7.0

Growth rate 6%

Growth rate 0.3%

Diversity

6.3

Race

American Indian and Alaska Native 0.46%

Asian 14.24%

Black or African American 8.31%

Hispanic or Latino 10.64%

Unknown 3.95%

White 62.41%

Gender

female 37.29%

male 62.71%

Age - 43

Race

American Indian and Alaska Native 3.00%

Asian 7.00%

Black or African American 14.00%

Hispanic or Latino 19.00%

White 57.00%

Gender

female 47.00%

male 53.00%

Age - 43

Stress level

7.0

Stress level is high

7.1 - high

Complexity level

8.9

Complexity level is advanced

7 - challenging

Work life balance

4.1

Work life balance is poor

6.4 - fair

What are the pros and cons of being a senior auditor?

Pros

Exposure to a variety of industries and clients
Ability to work independently and in a team
Develop strong analytical, communication, and problem-solving skills
High demand for auditors in the job market
Job security in a stable industry

Cons

High stress and pressure to meet deadlines
Dealing with difficult clients or colleagues
Potential for conflict of interest or ethical dilemmas
Constant need to stay up-to-date with changing regulations and standards
Limited opportunities for innovation or exploring new ideas.

Key steps to become a senior auditor

Explore senior auditor education requirements

Most common senior auditor degrees

Bachelor's

79.2 %

Master's

15.1 %

Associate

3.2 %

Start to develop specific senior auditor skills

Skills	Percentages
CPA	12.57%
Internal Audit	6.75%
Audit Reports	5.79%
Audit Procedures	5.37%
Audit Engagements	5.23%

Complete relevant senior auditor training and internships

Accountants spend an average of 6-12 months on post-employment, on-the-job training. New senior auditors learn the skills and techniques required for their job and employer during this time. The chart below shows how long it takes to gain competency as a senior auditor based on U.S. Bureau of Labor Statistics data and data from real senior auditor resumes.

Research senior auditor duties and responsibilities

Conduct routine retrospective and prospective audits for ICD-10 CM/PCS, CPT and HCPCS for outpatient/inpatient facility and manage auditors.
Lead internal control reviews for an internationally own agriculture manufacturing company focuse on the inventory and payroll areas.
Create technology specific audit programs for SOX and operational audits ensuring that risks are clearly define and adequately test.
Enforce regulatory requirements and uphold Sarbanes-Oxley financial disclosure procedures to ensure accurate representation of internal and on-site audit assignments.

Get senior auditor experience

Prepare your senior auditor resume

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