What does a senior internal auditor do?

A Senior Internal Auditor performs the planning and execution of regulatory, financial, and operational audits. They supervise auditors work and make recommendations through giving them review notes.
Senior internal auditor responsibilities
Here are examples of responsibilities from real senior internal auditor resumes:
- Schedule, plan, conduct fieldwork and report writing of audits using a COSO base audit methodology managing staff on audits.
- Manage and coordinate annual external business evaluation in conjunction with CPA consultants.
- Conduct audit reviews, document business processes, and evaluate internal controls base on Sarbanes-Oxley good governance standards and policies.
- Execute or review Sarbanes-Oxley internal controls testing for various business processes and evaluate business systems to determine their efficiency and effectiveness
- Enhance work paper standards according to IIA framework.
- Confirm that internal controls are properly map to financial statement assertions to ensure that all COSO assertions are met.
- Conduct examinations of financial statements, including reviews of quarterly and yearly financial information in accordance with GAAP and GAAS.
- Lead tester on quarterly quality assurance review team to ensure audits are perform in compliance with IIA and in guidelines.
- Assist VP of Finance/Controller with monthly closing and reconciliations.
- Promote accounting accuracy through detail account reconciliations on general ledger accounts.
- Perform regulatory compliance reviews including compliance with SOX and national environmental protection requirements.
- Provide U.S. GAAP technical accounting leadership and support to ensure financial reporting integrity.
- Train client financial personnel on internal control reporting requirements and management responsibilities associate with SOX compliance.
- Conduct audits and inspections of pharmaceutical and sterile manufacturing operations to ensure compliance with FDA regulations and Merck policies and procedures.
- Plan and perform audit fieldwork in accordance with GAAP, GAAS, and GAGAS for a range of clients.
Senior internal auditor skills and personality traits
We calculated that 12% of Senior Internal Auditors are proficient in Internal Audit, Process Improvement, and Compliance Audits. They’re also known for soft skills such as Analytical skills, Communication skills, and Detail oriented.
We break down the percentage of Senior Internal Auditors that have these skills listed on their resume here:
- Internal Audit, 12%
Managed and coordinated all internal audit activities within Latin America including annual risk assessment to support audit schedule and calendar.
- Process Improvement, 8%
Identified financial reporting control gaps and/or process improvement opportunities, assisted in development of remediation plans and conducted validation reviews.
- Compliance Audits, 7%
Served as internal auditor performing operational, financial and compliance audits, testing of processes and internal controls for Sarbanes-Oxley 404 requirements
- SOX, 5%
Established internal controls processes for Parent Co. subsidiaries related to SOX section 404/COSO Integrated Internal Control Framework regulatory reporting.
- Audit Reports, 4%
Prepared written audit reports, reviewed with management and staff to identify operational deficiencies and opportunities to improve processes and performance.
- Risk Management, 4%
Monitor post-testing activity to ensure that agreed follow-up actions are implemented to mitigate relevant risks and improve risk management practice
Most senior internal auditors use their skills in "internal audit," "process improvement," and "compliance audits" to do their jobs. You can find more detail on essential senior internal auditor responsibilities here:
Communication skills. Another soft skill that's essential for fulfilling senior internal 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 internal auditor resume, here's how senior internal auditors can utilize communication skills in their job responsibilities: "encouraged open communications and coordinated development of action plans for audit issues. "
Detail oriented. Another skill that relates to the job responsibilities of senior internal auditors is detail oriented. This skill is critical to many everyday senior internal auditor duties, as "accountants and auditors must pay attention to detail when compiling and examining documents." This example from a resume shows how this skill is used: "performed detailed financial analysis and post-due diligence related an acquisition. "
Math skills. A big part of what senior internal auditors do relies on "math skills." You can see how essential it is to senior internal auditor responsibilities because "accountants and auditors must be able to analyze, compare, and interpret facts and figures." Here's an example of how this skill is used from a resume that represents typical senior internal auditor tasks: "completed special projects including fraud investigations, analysis of financial and operational statistics and reporting results to upper management. "
Organizational skills. Another crucial skill for a senior internal auditor to carry out their responsibilities is "organizational skills." A big part of what senior internal auditors relies on this skill, since "strong organizational skills are important for accountants and auditors, who often work with a range of financial documents for a variety of clients." How this skill relates to senior internal auditor duties can be seen in an example from a senior internal auditor resume snippet: "optimized organizational efficiency by documenting work papers and other support functions using teammate audit software. "
The three companies that hire the most senior internal auditors are:
- Robert Half53 senior internal auditors jobs
- Ernst & Young36 senior internal auditors jobs
- KPMG LLP27 senior internal auditors jobs
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Senior internal 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.
These skill sets are where the common ground ends though. The responsibilities of a senior internal auditor are more likely to require skills like "risk management," "professional standards," "acls," and "coso." On the other hand, a job as an audit specialist requires skills like "patients," "customer service," "data entry," and "internal controls." As you can see, what employees do in each career varies considerably.
Audit specialists tend to make the most money working in the professional industry, where they earn an average salary of $72,330. In contrast, senior internal auditors make the biggest average salary, $92,225, in the finance industry.The education levels that audit specialists earn slightly differ from senior internal auditors. In particular, audit specialists are 8.4% less likely to graduate with a Master's Degree than a senior internal auditor. Additionally, they're 0.5% more likely to earn a Doctoral Degree.Senior internal 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).
While some skills are similar in these professions, other skills aren't so similar. For example, resumes show us that senior internal auditor responsibilities requires skills like "risk management," "professional standards," "acls," and "coso." But an auditor supervisor might use other skills in their typical duties, such as, "cpa," "internal controls," "night audit," and "front desk."
On average, auditor supervisors earn a higher salary than senior internal auditors. Some industries support higher salaries in each profession. Interestingly enough, auditor supervisors earn the most pay in the finance industry with an average salary of $86,925. Whereas senior internal auditors have higher pay in the finance industry, with an average salary of $92,225.In general, auditor supervisors achieve lower levels of education than senior internal auditors. They're 7.6% less likely to obtain a Master's Degree while being 0.5% more likely to earn a Doctoral Degree.Senior internal auditor vs. Auditor/consultant
The duties of an auditor/consultant depend on one's line of work or industry of employment. Typically, their responsibilities include coordinating with different departments to gather and analyze data, performing audits and assessments on all financial activities, looking out for any errors and discrepancies, reviewing documentation, identifying the strengths and weaknesses of current systems, and developing strategies to optimize all operations. Furthermore, an auditor/consultant must recommend methods and solutions in adherence to the company's policies and regulations, including its vision and mission.
Some important key differences between the two careers include a few of the skills necessary to fulfill the responsibilities of each. Some examples from senior internal auditor resumes include skills like "professional standards," "acls," "strong analytical," and "strong project management," whereas an auditor/consultant is more likely to list skills in "cpa," "healthcare," "project management," and "hipaa. "
Auditor/consultants earn the best pay in the finance industry, where they command an average salary of $86,809. Senior internal auditors earn the highest pay from the finance industry, with an average salary of $92,225.Most auditor/consultants achieve a similar degree level compared to senior internal auditors. For example, they're 1.2% less likely to graduate with a Master's Degree, and 0.9% less likely to earn a Doctoral Degree.Senior internal auditor vs. Auditor/quality
A quality auditor is responsible for inspecting the company's services and products, ensuring its adherence to business requirements and internal regulations. Quality auditors analyze the efficiency of operational functions and production processes to maintain high-quality deliverables with the utmost consideration for the safety and security of the production staff. They run quality checks for the outputs, create findings reports, and strategize methodologies to enhance stability by utilizing standard testing parameters. A quality auditor must have excellent communication and organizational skills, as they may also recommend opportunities to generate more resources and increase revenues.
Even though a few skill sets overlap between senior internal auditors and auditors/quality, there are some differences that are important to note. For one, a senior internal auditor might have more use for skills like "compliance audits," "sox," "risk management," and "sarbanes-oxley." Meanwhile, some responsibilities of auditors/quality require skills like "excellent organizational," "customer service," "medicaid," and "quality standards. "
In general, auditors/quality earn the most working in the retail industry, with an average salary of $40,479. The highest-paying industry for a senior internal auditor is the finance industry.auditors/quality reach lower levels of education compared to senior internal auditors, in general. The difference is that they're 11.7% more likely to earn a Master's Degree, and 0.0% less likely to graduate with a Doctoral Degree.Types of senior internal auditor
Updated January 8, 2025











