Financial auditor

Everything you need to know about the financial auditor profession: studies, salary, missions

The financial auditor profession offers the opportunity to analyze various projects and strengthen your skills in rigor, risk management, and financial analysis. Discover here how to become a financial auditor, the responsibilities of this profession, and the career paths and salaries available.

A financial auditor is an expert responsible for examining a company's financial health by analyzing its accounts and accounting processes. Their primary role is to verify that financial statements comply with applicable standards, identify potential anomalies, and make recommendations to improve the transparency and reliability of financial information. They work in both external audits, within specialized firms, and internal audits, directly within companies, to optimize their management and limit financial risks.

There are several types of financial auditors, depending on their role and work environment:

External auditor : works with client companies to verify the compliance of their accounts with accounting and regulatory standards. They carry out ad hoc and independent missions.

Internal auditor :
An employee of a company, they continuously analyze financial and operational processes in order to optimize risk management, improve the effectiveness of internal controls and prevent possible fraud or accounting errors.

Statutory auditor (commissaire aux comptes - CAC) :
This auditor is mandated by law to certify the accounts of companies exceeding certain financial thresholds. Their role is to attest to the regularity and sincerity of the financial statements, ensuring their compliance with legal obligations.

IT Financial Auditor :
Specializing in information systems, he assesses the risks associated with digital tools used in a company's financial management and verifies the reliability of the accounting and financial data stored on these systems.

Compliance and regulatory auditor :
They ensure that the company complies with current regulations (such as GDPR, Basel III for banks or Solvency II for insurance) and adapt their practices accordingly.

The auditor examines a company's accounts to ensure they accurately reflect its financial position. They verify their compliance with current accounting and regulatory standards (IFRS, French standards, US GAAP, etc.), detect any anomalies, errors, or fraud, and assess financial risks.

Beyond simple auditing, the auditor suggests areas for improvement to strengthen the efficiency of the company's accounting and financial processes. It helps optimize internal control systems, reduce risks, and ensure greater financial transparency.

The financial auditor must have a keen eye for detail to detect potential errors, inconsistencies, or fraud in financial statements. His analytical mind allows him to interpret accounting data, assess risks, and make relevant recommendations.

He must be able to explain his findings clearly and effectively, both to financial experts and non-specialist audiences. Good listening and persuasion skills are also essential for building trust with clients or internal teams.

Financial auditing is a highly sought-after field, offering numerous career opportunities. After a few years of experience, an auditor can advance to positions as a manager, financial director, management controller, or even a financial consultant.

Thanks to the diversity of the missions and companies audited, the auditor quickly acquires expertise in finance, risk analysis, and accounting management. This profession also allows for the development of cross-functional skills such as project management, communication, and teamwork.