Various auditor jobs exist in the business environment. While public auditors will review financial information from different companies, industries can also have their own auditors for specific purposes. For example, night auditors work in the hotel industry, energy auditors for coal or electric firms, tax auditors are either freelance or with a government agency and internal auditors work in the private sector. These auditor jobs typically require some accounting education, along with experience in the specific industry of the job.
Hotels use night auditors as a type of hybrid position between a front clerk and accounting position. Most hotels and motels end their day around midnight, which requires an individual who has the capability of auditing the general desk ledger to see which tenants still owe money for their rooms and incidentals. The night auditor may also need to count and balance the cash till at the front desk and compare it with receipts for rooms paid or other information left by employees.
Auditor jobs involving energy companies do not always focus on finances, but on tracking energy use and finding ways for residential and commercial customers to save money. Energy auditors typically work directly for energy firms, although some independent auditor jobs may exist in this industry. Government agencies may also employ energy auditors who will conduct reviews on energy use and provide information to politicians that write efficient energy legislation.
Tax auditors often work for government agencies responsible for collecting and remitting the tax returns from a nation’s citizens. This field can involve a wide scope of positions, from those working in the office to field agents who visit individuals and companies that are undergoing an audit. Most tax auditors need extensive education in accounting and auditing, along with professional certification or training for completing the tasks within their job scope.
Internal auditors work directly for companies performing informal audits that may be related to the firm’s operations, compliance with laws or internal directives or review specific portions of the company’s financial reporting system. While internal auditor jobs are useful for companies, they do not typically take the place of public audits. Internal auditors may not have the extensive training or certification of public auditors. Public auditors work directly for public accounting firms and provide an objective opinion of the company’s operations. Public auditors can also have certification from a government agency that allows them to audit publicly held companies, which must meet audit requirements in order to sell securities on the open market.