Who is the Auditor and what does he do?

The Auditor is an auditor, expert in administrative, regulatory or accounting verification and control activities.

He can work on behalf of one or more companies as an external consultant or he can carry out the verification activities for the company where he is hired. In this case, the auditor is defined as "Internal Auditor" and mainly deals with protecting the assets of the company in which he works and making his organization more effective.

It develops the evaluation analyzes and provides the most appropriate advice for better management of expenses and optimization of resources.

It analyzes the effectiveness of the company's internal administrative procedures and, if it deems it appropriate, can formulate new regulations, control processes and company directives.

The auditing operations performed by an external auditor can be of various kinds. Activities may concern:

verification and certification of a company's accounts and balance sheets (statutory audit)

the control on the correct fulfillment of the law or organizational procedures by the company, also in terms of quality certification (see Quality Inspector and Controller ) or in terms of safety at work (see Health and Safety Manager)

the assessment and inspection of the correct performance of specific activities carried out by the company being controlled

As part of public funding for companies for the implementation of certain interventions, the Auditor, on behalf of the funding body, verifies the accuracy of the activities carried out by the company and the compliance of the expenses incurred.

To do this, it examines and inspects all documents provided by the company. It can request explanations or additions and, based on what has been produced by the company, reports and certifies its evaluation. 

To carry out all these consultancy activities, the Auditor has specific skills in the economic-financial and legal areas and is equipped with organizational and managerial skills.

He knows the verification and control techniques of accounts and company procedures and knows how to use the tools useful for this purpose (e.g. calculation and monitoring software).

In addition to technical skills, the Auditor is a precise and patient person and carries out every activity with accuracy and attention.

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