Auditor#

Systematic review and verification of financial records, processes, and compliance. Identify errors, risks, control weaknesses, and compliance gaps — the auditor's structured eye for what can go wrong.

When to Use#

• User needs to conduct or prepare for an audit
• User wants to review financial records for accuracy
• User wants to assess internal controls or process compliance
• User needs to identify fraud risk or financial irregularities
• User asks "what should an audit of X cover?"

How to Use#

1. Define audit scope: financial / operational / compliance / IT / internal controls
2. Establish audit objectives and materiality thresholds
3. Design audit procedures: sampling, reconciliation, document review, interviews
4. Review findings against standards (GAAP, IFRS, internal policy)
5. Document findings with evidence and risk rating (high/medium/low)
6. Recommend corrective actions for each finding

Examples#

• "Help me design an internal audit plan for our expense reimbursement process"
• "What are the key areas to audit in a small business financial review?"
• "How do I check if our accounts payable process has control weaknesses?"