A professional who conducts audits for management to assess effectiveness of controls, accuracy of financial records, and efficiency of operations. Responsibilities include:

• Examines records of departments and interviews workers to ensure recording of transactions and compliance with applicable laws and regulations.
• Inspects accounting systems to determine their efficiency and protective value.
• Reviews records pertaining to material assets, such as equipment and buildings, and staff to determine degree to which they are utilized.
• Analyzes data obtained for evidence of deficiencies in controls, duplication of effort, extravagance, fraud, or lack of compliance with laws, government regulations, and management policies or procedures.
• Prepares reports of findings and recommendations for management.
• May conduct special studies for management, such as those required to discover mechanics of detected fraud and to develop controls for fraud prevention.
• May audit employer business records for governmental agency to determine unemployment insurance premiums, liabilities, and employer compliance with state tax laws.