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When people think of auditors, they often picture the IRS weeding out fraudulent financial documents. However, audits are used in many different capacities by a wide variety of entities with financial resources. Auditors are hired by private businesses, governing bodies, nonprofits and almost any organization that requires financial resources to function. These professionals review financial records and statements, provide advice and assemble reports on internal controls.

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During the preliminary fieldwork phase, an auditor should be able to quickly identify any areas of concern or potential issues. For example, incomplete financial statements, unorganized transaction documentation and lack of access to software applications are common problems that can frustrate an auditor. An auditor should address these concerns with the audit senior or manager.

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