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Auditing is a financial program that teaches students how to help businesses properly handle their risks. It encompasses studies in financial analytic, business research, international auditing, financial reporting, financial management, internal control, risk management, fraud investigation, and consolidation of accounting policies, strategy, and law enforcement among many others. There are two different kinds of auditors, internal and external. Internal auditors work with the corporation or entity being audited, while external auditors are employed by a separate agency, such as the government or a consortium of shareholders.

Auditors are qualified to recognise possible risks and recommend preventive steps. Their position as consultants, whether internal or external, is to provide impartial evaluations and informed opinions about how to enhance current processes and procedures. An audit's overall objective includes improved operating performance, risk management, and regulatory enforcement. The key skills that Auditing students develop during this course include numerical aptitude, time management, communication, and financial knowledge.


Study Levels

To become an auditor, the student must first have a Bachelor's Degree in Accounting. On achieving their Bachelor's Degree students can then pursue a Master's Degree or a Doctoral Degree. Students or working professionals can also obtain relevant certifications or diplomas to have specialised knowledge and skill to help them pursue a professional career.

Here are some of the different Auditing degrees offered by most educational institutes:

Bachelor of Commerce (B.Com)
Bachelor of Science (B.Sc.) in Accounting
Bachelor of Business Administration (BBA) in Accounting
Bachelor of Arts (B.A.) in Economics
Mater of Commerce (M.Com)
Master of Science (M.Sc.) in Accounting
Master of Business Administration (M.B.A.) in Accounting
Master of Arts (M.A.) in Economics
Doctor of Philosophy (Ph.D.)
Postgraduate Diploma/Certificate (PGDip / PGCert)

There are a few renowned certifications that are awarded by some institutes, which are highly regarded in the field of Auditing. The Institute of Internal Auditors (IIA) awards such certification in three main areas, Certified Internal Auditors, Certified Financial Services Auditors, and Certified Government Auditing Professionals.


An audit concentration specifically targets the company data and documentation examination process in order to ensure that legislation has been complied with. Students choosing to further specialise in an Auditing degree will not only gain comprehensive knowledge and expertise in the subject but obtain the opportunity to master a set of skills in the field of Auditing.

Throwing Caps

Students can choose to specialize in areas like:

Internal Audit
Statutory Audit
Financial Audit

Operational Audit
Information Technology Audit



With each new government enactment, the auditing sector is rapidly evolving. Students with an auditing degree will learn how to stay relevant in this ever-changing sector by staying updated on the most recent turns of events, best practices, and by-laws. Auditors may choose different career paths in almost all sectors of the economy, such as municipalities, medical centres, healthcare insurance, corporate business, and educational institutes.

While many begin with an entry-level position, others with relevant work experience obtain advanced positions like managing complex audit assignments from the planning stages to the final reporting stages. Firms, companies, corporations, and charity organizations usually employ auditing graduates.


    Auditors commonly hold the following positions:

    Auditing Manager
    Budget Analyst
    Employment Tax Specialist
    External Auditors
    Financial Analyst
    Financial Manager


    Information Technology Auditor
    Internal Auditors
    Management Analyst
    Personal Finance Consultant
    Personal Financial Advisor
    Tax Policy Analyst
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