Role of an internal auditor

Because one of specific skills of  internal auditors must bring to different countries, I had to be fluent in English! That's why, I think it is interesting to give you a description of how must be an internal auditor thanks to Miranda Chook is an independent CPA (equivalent of the french expert-comptable), based in San Francisco.  .




Troughout this video, she explains the difference betwenn internal and extra auditors.
In fact the role of an internal auditor is to look over the internal financial controls of a particular company. But extra and internal auditor are complementary. Indeed, internal auditor's work must be control (especially in Stock Exchange's companies) by extra auditors who seems more independant because not employed by the company concern.
Moreover, she introduce the fact that internal auditors are often certified by the Institute of Internal Auditors (see more about).