What is an Auditor?

An Auditor examines and audits (checks) the financial records to see that they reflect the true financial state of the company/ business and that the procedures employed are correct. Qualified Auditors can choose between three career paths: in the profession itself, in the civil service or in the academic field.

Other useful services by Auditors include advising clients about tax and estate planning, installing and operating computers, company secretarial support and general management advice.

Areas of specialisation:


  • An auditor investigates the financial records of a company and then gives a report. 

Legal Matters:

  • Mercantile (trade or commercial) law and company law give the auditor the opportunity to handle the legal aspects of contracts, such as with letting and hire purchase. 

Computer Science:

Planning and Management:  

What does an Auditor do?

  • examines company accounts
  • analyses, interprets and comparse facts and figures of the company
  • identifies any problems or risks to the business
  • assesses the company’s financial reporting systems
  • establishes good working relationships with clients
  • makes recommendations for improvements
  • studies figures and shares info with managers so they can make the right business decisions
  • prepares budgets
  • manages investments
  • monitors risk management
  • keeps up to date with industry laws and bylaws
  • prepares annual financial reports
  • prepares figures for tax purposes

Are you . . . ?

  • good with numbers and mathematics?
  • methodical and analytical?
  • neat and accurate?
  • ableto concentrate for long periods at a time?
  • intelligent and logical?
  • computer literate?
  • trustworthy?
  • a person with common sense?
  • objective and empathic?
  • hard worker?
  • deadline orientated?
  • a person with good social & communication skills?
  • a person who respects confidentiality?
  • creative in solving problems?
  • able to learn and digest?

How do I become an Auditor?

Academic training comprises 4 to 5 years’ full-time study. During this time the following qualifications can be obtained: BCom (Acc) 3 years; BCom (Honours)(Acc) and CTA (Certificate Theory of Accounting) 1 – 2 years.

During the following year, the qualifying examination of the Public Accountants and Auditors board can be written. Practical training takes three years after obtaining a degree.

B.Comm Degree:

Entrance requirements to universities vary from one to another, but here are some guidelines:

Some universities select according to the Grade 11 marks, although the Grade 12 is the decider.

  • Bachelor of Commerce: (With various specialisations).  Most universities offer this.
  • Bachelor of Commerce (Internal Auditing) only at University of Pretoria
  • Bachelor Of Accounting Sciences In Internal Auditing at UNISA

Minimum requirements:  Grade 12with APS score range from 27-41. Each institution has their own requirements, so check carefully.

Compulsory subjects:

  • Mathematics (50-59%) Some want up to 70%.
  • Accounting (50-69%)

Recommended subjects:

  • Accounting, Business Studies, Economics, Information Technology, Civil Technology.


Check both public universities and UNISA (distant learning unversity) as well as some private institutions.


  • CLICK HERE to check for a training institution near you to see what they offer.
  • Make sure you understand their entry requirements for each course.
  • To avoid scams, make sure your institution is registered with the Department of Higher Education. CLICK HERE to check accredited Private Higher Education Institutions.


Their training enables Auditors to hold high status positions, for example as managers, accountants, internal auditors or even financial executives of local and international undertakings. Auditors can also work for commercial undertakings, industries, municipalities, banks, mines, insurance companies and so forth.

Auditors can be employed in:

  • in commerce and all kinds of industries
  • universities and colleges as lecturers
  • businesses
  • public sector (government, local government, statutory bodies)
  • own business



OTHER CAREERS TO CONSIDER: Accountant or Bookkeeper

Is becoming an Auditor the right career choice for me?