An internal auditor ascertains compliance with SOX (Sarbanes-Oxley). They also monitor and test for risk potential in current managerial policies, processes, and information technology. An internal auditor may achieve one or more certifications in different areas. For instance, an internal auditor may be a CIA (Certified Internal Auditor), CPA (Certified Public Accountant), or CISA (Certified Information Systems Analyst). Certification is not required to work as an internal auditor. The highest level of achievement for an internal auditor is known as the CIA - Certified Internal Auditor. This certification is obtained by passing a professional examination. The professional exam is given by the Institute of Internal Auditors and consists of four parts. Prior to obtaining the designation of a CIA, a CIA candidate must work two years as an internal auditor.
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