Who can be an internal auditor?

An internal auditor can be anyone who possesses the necessary qualifications and skills to assess an organization's internal controls, risk management, and governance processes. Typically, they have a background in accounting, finance, or business management and often hold certifications such as Certified Internal Auditor (CIA) or Certified Public Accountant (CPA). Internal auditors can be employees of the organization or external professionals hired to perform audits on behalf of the organization. Their primary role is to provide independent evaluations to improve efficiency and effectiveness.