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What does a senior auditor do?

Updated January 8, 2025
8 min read
Quoted expert
Alicja Foksińska
What does a senior auditor do

Senior auditors have a vital role to play in the financial auditing process. They hold more responsibilities compared to staff auditors and report to an auditing manager directly. They have varied duties and responsibilities, including assigning tasks to staff auditors, overseeing compliant and precise auditing processes, and performing control and risk assessments. Senior auditors also are responsible for presenting audit findings, coordinating periodical audits, and submitting reports to the manager. If you are looking to apply for this role, you need to have a bachelor's degree in accounting or finance, strong analytical and mathematical skills, and proficiency in MS Office.

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Senior auditor responsibilities

Here are examples of responsibilities from real senior auditor resumes:

  • 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.
  • Guide clients with the compliance of the accounting standards (IFRS).
  • Prepare, and conduct all GxP (GMP, GLP, and GCP) in house and CMO training.
  • Serve as a member of FDP (final drug product) and BDS (bulk drug substance) GMP teams.
  • Complete pre-audit QMS review, fact gathering, and audit checklist generation.
  • Research technical accounting issues and new ACRS and IFRS pronouncements relevant to each client'sbusiness.
  • Plan, supervise, complete and bill audit examinations and special engagements for this large regional CPA firm.
  • Full service CPA firm serves individuals and small businesses with a growing not-for-profit client base and a thriving tax service.
  • Develop database for securities department featuring automate analytic tools.
  • Audit Medicaid care facilities for cost reimbursement reporting and compliance with regulations.
  • Present to government non-financial managers proper financial reporting practices in accordance with GAAP.
  • Research GAAP around revenue recognition for software implementation processes, and report to upper management about findings.

Senior auditor skills and personality traits

We calculated that 13% of Senior Auditors are proficient in CPA, Internal Audit, and Audit Reports. They’re also known for soft skills such as Analytical skills, Communication skills, and Detail oriented.

We break down the percentage of Senior Auditors that have these skills listed on their resume here:

  • CPA, 13%

    Audit and Tax Senior for a large local CPA firm with a diverse large closely held client base.

  • Internal Audit, 7%

    Offered new District Managers and Territory Managers with an overview presentation illustrating the Internal Audit Department's role in auditing districts/stores.

  • Audit Reports, 6%

    Communicated audit findings and business improvement opportunities through meetings and written communications such as audit reports, client correspondence and memos.

  • Audit Procedures, 5%

    Performed substantive audit procedures/testing; identification misstatements/errors in account balances/processes.

  • Audit Engagements, 5%

    Planned and supervised audit engagements and internal control reviews of financial services and commodity trading firms and high tech manufacturing companies.

  • Risk Assessments, 4%

    Managed financial audit and consulting engagements, including financial accounting system installations, internal control reviews and computer control risk assessments.

Common skills that a senior auditor uses to do their job include "cpa," "internal audit," and "audit reports." You can find details on the most important senior auditor responsibilities below.

Communication skills. Another soft skill that's essential for fulfilling senior auditor duties is communication skills. The role rewards competence in this skill because "accountants and auditors must be able to listen to and discuss facts and concerns from clients, managers, and other stakeholders." According to a senior auditor resume, here's how senior auditors can utilize communication skills in their job responsibilities: "prepared written communications including: engagement letters, audit issues memoranda, management letter, and financial statement including footnotes. "

Detail oriented. senior auditors are also known for detail oriented, which are critical to their duties. You can see how this skill relates to senior auditor responsibilities, because "accountants and auditors must pay attention to detail when compiling and examining documents." A senior auditor resume example shows how detail oriented is used in the workplace: "performed detailed review of staff auditors' work during operational, compliance and financial audits and sarbanes-oxley reviews. "

Math skills. For certain senior auditor responsibilities to be completed, the job requires competence in "math skills." The day-to-day duties of a senior auditor rely on this skill, as "accountants and auditors must be able to analyze, compare, and interpret facts and figures." For example, this snippet was taken directly from a resume about how this skill applies to what senior auditors do: "performed qualitative and quantitative analysis in order to re-engineer business processes using activity based costing tools to achieve cost savings. "

Organizational skills. Another common skill required for senior auditor responsibilities is "organizational skills." This skill comes up in the duties of senior auditors all the time, as "strong organizational skills are important for accountants and auditors, who often work with a range of financial documents for a variety of clients." An excerpt from a real senior auditor resume shows how this skill is central to what a senior auditor does: "assisted in the development of the company s annual audit plan by evaluating organizational risk. "

Most common senior auditor skills

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Compare different senior auditors

Senior auditor vs. Audit specialist

An audit specialist is responsible for evaluating the reports by a professional auditor that will assist in improving the growth of the organization to achieve its goals and objectives. Audit specialists aid in the development of the company by using a systematic approach to reach the goals set by the company. Primary responsibilities include operating complex and difficult audit projects and conducting audits of control, financial, and other operating records. Also, they develop, implement distinct audit strategies, programs, and procedures for intricate assignments.

The annual salary of audit specialists is $16,091 lower than the average salary of senior auditors.While their salaries may differ, the common ground between senior auditors and audit specialists are a few of the skills required in each roleacirc;euro;trade;s responsibilities. In both careers, employee duties involve skills like internal audit, audit reports, and audit procedures.

There are some key differences in the responsibilities of each position. For example, senior auditor responsibilities require skills like "cpa," "audit engagements," "medicare," and "audit issues." Meanwhile a typical audit specialist has skills in areas such as "patients," "customer service," "data entry," and "internal controls." This difference in skills reveals the differences in what each career does.

Audit specialists really shine in the professional industry with an average salary of $72,330. Comparatively, senior auditors tend to make the most money in the technology industry with an average salary of $84,217.The education levels that audit specialists earn slightly differ from senior auditors. In particular, audit specialists are 5.5% less likely to graduate with a Master's Degree than a senior auditor. Additionally, they're 0.4% more likely to earn a Doctoral Degree.

Senior auditor vs. Audit internship

An audit intern is responsible for assisting the finance department in processing financial reports, analyzing account statements, releasing invoices, and conducting tax audits. Audit interns shadow tenured staff on the operation procedures to familiarize themselves with work processes. They are also tasked to do administrative and clerical duties under the supervision of a direct supervisor, such as writing reports, ensuring the accuracy of financial statements, responding to clients' inquiries and concerns, and escalating high-level complaints to the supervisor for immediate resolution.

Audit internship positions earn lower pay than senior auditor roles. They earn a $26,069 lower salary than senior auditors per year.While the salary may differ for these jobs, they share a few skills needed to perform their duties. Based on resume data, both senior auditors and audit interns have skills such as "cpa," "audit reports," and "audit procedures. "

Each career also uses different skills, according to real senior auditor resumes. While senior auditor responsibilities can utilize skills like "internal audit," "excellent interpersonal," "medicare," and "financial services," audit interns use skills like "gaap," "audit intern," "first hand," and "team-oriented environment."

Audit interns may earn a lower salary than senior auditors, but audit interns earn the most pay in the professional industry with an average salary of $58,466. On the other hand, senior auditors receive higher pay in the technology industry, where they earn an average salary of $84,217.audit interns earn similar levels of education than senior auditors in general. They're 2.0% more likely to graduate with a Master's Degree and 0.4% less likely to earn a Doctoral Degree.

What technology do you think will become more important and prevalent for senior auditors in the next 3-5 years?

Alicja FoksińskaAlicja Foksińska LinkedIn profile

Lead IT Auditor at Protective Life, and ISACA Birmingham Chapter President

In the world of auditing, I believe that auditing the "intangible" is on the horizon, which means that auditors will need to understand what data their company collects and how they can use this data for an audit. Data analytics will be key, as more audit shops will be connecting multiple data sources to uncover ever deeper insights of the business. Rather than focusing on using a specific new technology or software, increasing maturity of data analytics and advancing its application on the data that the company collects, or should collect, will be more important for IT auditors going forward.

For example, company culture is not easily quantifiable as its scope is wide and divided among many different segments comprising of employee benefits and wellbeing, diversity and inclusion, and continuous learning opportunities for the employees. With more companies allowing their employees to permanently work from home, auditors will be asked to answer questions ranging from employee productivity, burnout, to employee identity with the company.

It will be the job of auditors to look at the data landscape of the company and see what data points could help tell the story of the "intangibles," thus unveiling new knowledge for the company.

Senior auditor vs. Auditor supervisor

An auditor supervisor is a financial professional who manages a staff of audit professionals and controls consulting engagements that evaluate the management and operating practices of a corporate. This supervisor is required to supervise audit planning and fieldwork as well as communicates findings and recommendations to senior management. To ensure that audit staff follows the department's methodology, the supervisor must supervise the audit staff and review their automated audit work papers. The supervisor must also ensure that reviews are following the standards of the corporate audit department and the Institute of Internal Auditors (IIA).

On average scale, auditor supervisors bring in higher salaries than senior auditors. In fact, they earn a $9,494 higher salary per year.By looking over several senior auditors and auditor supervisors resumes, we found that both roles require similar skills in their day-to-day duties, such as "cpa," "internal audit," and "audit reports." But beyond that, the careers look very different.

There are many key differences between these two careers, including some of the skills required to perform responsibilities within each role. For example, a senior auditor is likely to be skilled in "financial services," "working independently," "medicaid," and "acls," while a typical auditor supervisor is skilled in "internal controls," "night audit," "front desk," and "team-oriented environment."

Auditor supervisors earn the highest salary when working in the finance industry, where they receive an average salary of $86,925. Comparatively, senior auditors have the highest earning potential in the technology industry, with an average salary of $84,217.Most auditor supervisors achieve a similar degree level compared to senior auditors. For example, they're 4.7% less likely to graduate with a Master's Degree, and 0.0% less likely to earn a Doctoral Degree.

Senior auditor vs. Audit manager

An audit manager is responsible for the complete audit process of finances in an organization. They work for banks and report directly to the audit committee. Based on findings gathered, a financial institution can gain vision into their variance and overall performance. They are also responsible for scheduling audits, initiating departmental audits, consolidation, and analysis of audit reports, and reviewing accounting procedures. Moreover, part of their tasks is to create audit finding presentations to be presented to the audit committee. It requires a high amount of accountability to be an effective audit manager.

Audit managers typically earn higher pay than senior auditors. On average, audit managers earn a $47,037 higher salary per year.According to resumes from senior auditors and audit managers, some of the skills necessary to complete the responsibilities of each role are similar. These skills include "cpa," "internal audit," and "audit reports. "Each job also requires different skills to carry out their responsibilities. A senior auditor uses "excellent interpersonal," "working independently," "financial data," and "acls." Audit managers are more likely to have duties that require skills in "risk management," "strong project management," "audit services," and "regulatory compliance. "The manufacturing industry tends to pay the highest salaries for audit managers, with average annual pay of $122,875. Comparatively, the highest senior auditor annual salary comes from the technology industry.The average resume of audit managers showed that they earn similar levels of education compared to senior auditors. So much so that theyacirc;euro;trade;re 1.0% more likely to earn a Master's Degree and more likely to earn a Doctoral Degree by 0.1%.

Types of senior auditor

Updated January 8, 2025

Zippia Research Team
Zippia Team

Editorial Staff

The Zippia Research Team has spent countless hours reviewing resumes, job postings, and government data to determine what goes into getting a job in each phase of life. Professional writers and data scientists comprise the Zippia Research Team.

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