All auditor training following the lead of the ISO Standards, specifically require the auditor to Plan the audit. There is planning and there is planning, and a successful audit is as much dependant on the planning as the execution. Given that an audit is meant to provide information to assist the management of the organisation, the planning of the audit should reasonably to be concentrated around the goals and objectives of that organisation.

It is an unfortunate fact that such in depth planning as exists is rarely concentrated on the needs of the organisation as would be seen by a review of its business plans and objectives. Internal auditors have an innate pre-disposition to audit against requirements they believe important, and report anything and everything that offends against this perception of business priorities, regardless of significance.

Internal auditors also tend to believe that their business managers have no appreciation of the job the auditors perform, or the benefits they think they bring to the organisation. It isn't surprising that both the auditors and their near supervision also usually think and believe that because of the managerial indifference to their audit work the same managers don't care about Quality or management systems.

Abstract
Auditing has become a mainstream profession in the wake of the Sarbanes-Oxley Act of 2002. Now more than ever, companies and investors alike are paying close attention to the reporting standards utilized and sometimes disregarded in accounting. Although almost everyone gathers an idea of what auditing can accomplish, but not everyone fully understands the dichotomy that both Internal and External auditing bring to the table.

A Career in Auditing
Before digging deeper into the realms of internal & external auditing, it is important to first understand that auditing as a whole takes on a massive degree of responsibility. Companies worldwide have benefited from sound auditing standards & practices. Conversely, any size company from small start-up to a goliath like Enron can also feel the devastating blow that improper and illegal auditing may bring. It is of the utmost importance that everyone in the business world understand the key role that auditing plays in everyday life. With this being said, we can begin to further examine both sections of internal & external auditing.

The Internal Atmosphere
Although appearing vague at first glance, the roles of internal & external auditors are quite different. Internal auditors are actual employees of the company for which they perform their duties. The internal auditor, as indicated in the name, deals primarily with internal controls. As managers are key players in developing successful strategies for improvement, internal auditors must assure that the strategies implemented are both effective and efficient. There is a heavy degree of risk assessment with regards to internal controls. It is the internal auditor’s interest to assure the programs carried out are not only in the best interest of the company, but also lawful and compliant with industry standards.

The role of the internal auditor is as important as any member of management. Without this vital member, corporations could easily see external audits go horribly awry as internal controls lose a strong method of checks & balances. The risk management provided by the internal auditor can stem to past, present & future. This individual can help diagnose past issues & help management with steps to safe-proof any repeat events. Current situations can be resolved in a timely manner before pointed out during a larger external audit. Finally, internal auditors can assist management with predictions and estimates for the future, to insure effectiveness & legality of all steps to be taken.

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