A field auditor is responsible for traveling to off-site locations, investigating areas of concern, and formulating risk assessments. Field auditors routinely evaluate employee compliance with company policies, investigate any discrepancies found, and document them for action by management. A field auditor is more likely to have a specific area of expertise, such as auditing inventory or examining fraud issues. Since this person may be working alone, he or she will need to be comfortable working with a low level of supervision.

Field Auditor Responsibilities

Conduct on-site audits. Travel to offices, branches, or operational sites to review financial records and processes.
Review financial records. Examine accounting records, invoices, receipts, and expense reports for accuracy, and ensure that financial statements comply with GAAP, IFRS, or other accounting standards.
Ensure regulatory and policy compliance. Verify that company operations adhere to internal policies, government regulations, and industry standards. Identify non-compliance issues and recommend corrective actions.
Verify asset management. Ensure that physical assets and inventory match financial records.
Assess internal controls. Evaluate internal controls to detect fraud, inefficiencies, and financial risks.
Assess risk management. Suggest improvements to reduce risk exposure.
Investigate fraud. Look for irregularities, errors, or signs of fraud in financial records.
Prepare audit reports. Document audit results, including discrepancies, risks, and recommendations. Suggest process improvements to enhance efficiency, accuracy, and compliance. Monitor implementation of audit recommendations.

Desired Qualifications

A field auditor should have a bachelor's degree in accounting, as well as excellent analysis and presentation skills. This person should also have excellent report-writing skills. Must be able to work with little supervision. The Certified Internal Auditor certification is preferred.

Working Conditions

The field auditor can expect to be working in distant locations on a regular basis, and so will deal with varying office conditions.

Field Auditor FAQs

How does a field auditor protect confidential information while working off-site?

A field auditor protects confidential information by using encrypted devices, secure networks, multifactor authentication, and approved document repositories. Records should not be stored locally, printed unnecessarily, or discussed in public areas. The auditor must secure workspaces, restrict access, follow retention policies, report incidents promptly, and destroy temporary materials securely.

What authority should a field auditor have to access facilities, systems, and personnel?

A field auditor should have timely, unrestricted access to relevant facilities, records, systems, personnel, and supporting documentation within the audit’s authorized scope. Access should be formally approved, appropriately logged, and limited to legitimate audit needs. Management should not obstruct inquiries, though privacy, safety, legal, and cybersecurity requirements remain applicable.