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The job of an internal auditor is to evaluate, analyze, reach conclusions, and provide objective opinions. The job is like that of a doctor, assessing the health of the company, diagnosing illness, and prescribing a course to recovery. To do this, the auditor must possess special qualities:

內(nèi)部審計(jì)的工作是評(píng)定、剖析、達(dá)到結(jié)果同時(shí)提供客觀性建議。有點(diǎn)兒象醫(yī)師，資產(chǎn)評(píng)估公司的身體健康狀況，隨后確診開根號(hào)。必須做到這一點(diǎn)，內(nèi)部審計(jì)需要具備以下素養(yǎng)：

An auditor is multi-skilled, understanding every part of the business, and closely aligned with business objectives.

內(nèi)審人員務(wù)必才華橫溢，掌握公司的各個(gè)方面，而且圍繞公司目標(biāo)。

An auditor has the ability to sift through minute detail, while keeping the big picture in mind.

內(nèi)審人員要能大處著眼，大處著眼。

The auditor faces difficult problems and often times difficult people, while maintaining the cool calmness that comes with experience and self-confidence.

內(nèi)審工作常常遭遇難點(diǎn)，經(jīng)常需要面對(duì)一些不愛交際得人，但與此同時(shí)還得保持理性，這類理智來源于工作經(jīng)驗(yàn)與自信。

The auditor is the shinning example of commitment, dedication, contribution, and hard work – because everyone is watching to see if the auditor stumbles.

內(nèi)審人員務(wù)必竭盡全力，奉獻(xiàn)自己，作出貢獻(xiàn)，認(rèn)真工作，由于內(nèi)部審計(jì)出錯(cuò)情況下每個(gè)人睜著眼睛看。

An auditor has thick skin, a controlled temper, natural curiosity, unforgiving tenacity and even a sense of humor.

內(nèi)審人員務(wù)必可以忍受，操縱自己的情緒，對(duì)事情保持好奇，不折不撓，另外還保持一份幽默風(fēng)趣。

Auditors maximize the synergy that comes from team effort, sharing their own knowledge and expertise for collective success, while maintaining their unique individualism.

內(nèi)審人員最大限度充分發(fā)揮團(tuán)隊(duì)協(xié)作精神，為團(tuán)體的取得成功分享自己知識(shí)與特長(zhǎng)，與此同時(shí)內(nèi)審人員還得自食其力。

The auditor’s customer is everyone.

內(nèi)部審計(jì)的用戶是每個(gè)人。

An auditor is a lifetime student, always learning new technologies and continuously improving.

內(nèi)審人員人這一輩子，學(xué)無止境，不斷進(jìn)步新技術(shù)應(yīng)用，不斷充實(shí)自己。

An auditor is able to build positive working relationships with those who may see them as a distraction – earning, everyday, the trust and respect of wary and suspect minds.

有的人認(rèn)為內(nèi)部審計(jì)爛泥扶不上墻敗事有余，這群人慎重而疑神疑鬼，內(nèi)審人員要能跟他們樹立良好的工作的關(guān)系，要可以獲得他的重視。

Troubles are part of the job; it just goes with the territory. The auditor sees each problem as an opportunity, deflecting obstacles like a super hero deflects bullets.

對(duì)內(nèi)部審計(jì)而言，不便是常有的事，不便和這一職業(yè)有深厚感情。內(nèi)審人員要感覺不便便是機(jī)遇，繞開阻礙物要象過人避過炮彈一樣輕輕松松。

An auditor is a quantitative analyst, critic, ethicist, economist, engineer, detective, change agent and above all the consummate professional.

內(nèi)審人員是定量分析師，評(píng)論家，倫理學(xué)家，經(jīng)濟(jì)師，技術(shù)工程師，探案，改革先鋒，一句話，務(wù)必絕對(duì)完美崗位主義。

When faced with a dilemma, the auditor resorts to clear thinking and level headed decision-making.

遭遇左右為難境遇時(shí)，內(nèi)審人員要了解清晰，隨后作出決策。

An auditor is an expert project manager, able to plan, organize, and execute complex projects – on schedule, while juggling several other equally complex projects at the same time.

內(nèi)審人員是項(xiàng)目風(fēng)險(xiǎn)管理權(quán)威專家，要會(huì)依據(jù)時(shí)刻表制定目標(biāo)，機(jī)構(gòu)事務(wù)管理，把繁雜的新項(xiàng)目付諸于實(shí)行，另外還得解決手頭上別的一樣繁雜的新項(xiàng)目。

Auditors are not afraid to tackle unpleasant tasks. They ask the tough questions.

內(nèi)審人員要不畏艱險(xiǎn)，敢于質(zhì)疑。

An auditor is an accomplished communicator, and an even better listener.

內(nèi)審人員要善于交流，與此同時(shí)更要懂得傾聽。

Waste, poor quality, inefficiency, and unmanaged risk are the enemies of every auditor.

消耗、濫造爛造、磨洋工、粗心大意風(fēng)險(xiǎn)性，這都是每一個(gè)內(nèi)審人員敵人。

Rewards, recognition, and even a simple “thank-you” can be few and far between. The auditor’s job satisfaction comes from knowing the results of their work adds value and prevents bad things from happening.

對(duì)內(nèi)審人員而言，獎(jiǎng)勵(lì)、對(duì)工作毫無疑問、乃至一句簡(jiǎn)單 “感謝”都少又很少。假如清楚自己的工作中可以增加價(jià)值，可以防范于未然，從一些，內(nèi)審人員得到相關(guān)工作的達(dá)到。

The auditor always represents the best interests of the company and leadership, while encouraging excellence from each organization, and nurturing the best talents and effort from every individual.

內(nèi)審人員勉勵(lì)全部機(jī)構(gòu)求實(shí)創(chuàng)新，激起每一個(gè)人本質(zhì)資源稟賦和工作激情，同時(shí)也是公司與領(lǐng)導(dǎo)階層權(quán)益的忠誠(chéng)意味著。

An auditor does all this while being under appreciated, under informed, isolated and sometimes excluded.

內(nèi)部審計(jì)做那么多，但工作常常不太被賞析，許多信息內(nèi)容不往內(nèi)審人員溝通交流，內(nèi)審人員被人為獨(dú)立下去，更是被抵觸在外面。

The job of an internal auditor is special and not just anyone can do it. It is a profession filled with excitement and purpose; important work, that demands special people to carry it out. Yes, it takes a special person to be an auditor.

內(nèi)審工作比較特殊，并不是任何人可以做的好。這一職業(yè)充滿熱情，擁有自己重任。工作中至關(guān)重要，自然就規(guī)定從業(yè)此項(xiàng)工作的人更獨(dú)特。沒錯(cuò)，僅有獨(dú)特的人能夠做內(nèi)部審計(jì)。