Internal Auditor

Highly relevant tasks include, but are not limited to:  

• evaluating the cost effectiveness and risks of operational processes, activities, policies and systems  
• reporting to management on the existence and effectiveness of the system of internal controls  
• establishing audit objectives, and designing and implementing audit methodologies, processes and audit report criteria 

Internal Auditors work in accordance with the International Professional Practices Framework (IPPF) published by the Institute of Internal Auditors - Global. When undertaking audits, Internal Auditors need to be able to assess an organisation’s operations and provide assurance on the effectiveness of governance, risk management and control processes. 

In order to minimise bias, an Internal Auditor works independently of the area or organisation being audited. The scope of audit includes review of the management system, human resources, work processes etc., besides the financial systems.

Employment positions in the areas of risk management and compliance do not demonstrate the independence and objectivity expected of an Internal Auditor and are not considered highly relevant. 

They may be considered as closely related for points test purposes if at the level of a Professional or Manager in ANZSCO. Internal auditors are independent of all areas subject to audit (including the compliance function) to ensure objectivity and are not directly accountable for implementing risk management processes. 

Roles classified in ANZSCO Unit Group 2212 may also be considered for points test purposes.

Applicants nominating this managerial occupation must submit an organisational chart. An organisational chart should include:

• The company letterhead,
• Your job position,
• The job position of your superiors and subordinates, as well as,
• All positions reporting to your immediate supervisor and to your direct subordinates.

If you are unable to obtain an organisational chart from your employer, please provide a statutory declaration outlining the required information and the reasons why this information cannot be provided.

Applicants nominating this occupation are also encouraged to provide samples of some of the following supplementary material:

• Audit plans  
• Audit charter  
• Summary of internal audit staffing profile  
• Company overview, indicating area of business and key statistics

Applicants with an internal auditing role as well as other responsibilities within the organisation would need to demonstrate that their primary role is that of an Internal Auditor. Applicants engaged in the provision of outsourced Internal Audit services are encouraged to provide, to the extent possible, details of client organisations and their need for these services.