In order to become an external auditor you should obtain the correct certification. The certificate of a Certified Public Accountant (CPA) is given after an exam set by your country’s accounting board. If you are hoping to become an external auditor, you should meet the educational requirements, and have hands-on experience to qualify for the test. Aside from this, a sound ethical code is valued in this line of work as well.
An undergraduate degree in accounting auditing or tax law, at the very least, is required in most countries to qualify for the CPA exam. You should check the regulations for your country, as they are likely to vary depending on your location. You may be required to have studied one year beyond your undergraduate degree in order to take the CPA exam. You may also need to meet the continuing professional education (CPE) requirements to qualify. A set number of study hours in subjects such as business studies or economics is usually required.
If you hope to become an external auditor, another prerequisite you may have to fulfill is to work for a CPA with an active license for up to two years. You will be expected to perform certain tasks and duties during this time. Tasks should be in accounting, auditing, or tax activities. Sometimes it is possible to substitute this practical experience with teaching. An accounting professor, for example, may receive a license if he or she has five years of teaching experience.
Once you qualify for your country’s CPA exam, you can expect to be tested on subjects like business processes, auditing technology and software, corporate strategy, financial management, and your own country’s fiscal laws and standards. The test is often taken on a computer and, as it spans a wide range of topics, is usually split into three or four smaller exams. This means that you may be able to fail one section of the exam and pass the others, allowing you to only retake only one section.
If you want to become an external auditor you must have sound conduct and high moral principles. You will be dealing with large sums of money, and you will need to be trustworthy and honest at all times. People will ask you scrutinize very sensitive matters and will expect that you treat them as such. You will be expected to report any fraudulent or illegal findings to the appropriate superior or, if necessary, to law enforcement.