What Does an Internal Auditor Do?

Internal auditors refer to those who are engaged in full-time audit work in independent internal audit institutions set up by departments and units. Internal auditors exercise their functions and powers according to law under the direct leadership of their principals, and are protected by law. Upholding principles, daring to fight, being loyal to their duties, and acting impartially are the rules of action that every internal auditor must strictly abide by. In China, internal auditors are appointed and removed in accordance with the cadre management authority. Many foreign countries have adopted a qualification examination system for internal auditors. For example, the American Institute of Internal Auditors has implemented an international "certified internal auditor" qualification examination. The Institute of Internal Auditing also held a special class to grant the title of "Internal Auditor" to those who passed the assessment.