The job of an auditor entails checking and reconciling reports, journals, ledgers, and other paperwork as necessary in any company. An auditor is typically looking for errors or omissions in these reports, but is meant to find any discrepancies contained in that paperwork. These discrepancies may be small typographical errors or may be fraudulent activity, such as someone claiming fabricated dependents on a tax return.

Typically an auditor works within the areas of accounting and finance, checking tax returns, payroll reports, and information such as these. However, an internal auditor for a company may also review inventory reports, compliance reports, and any other documentation as the employer may see fit.

Often an auditor works closely with those who have filed such reports, asking questions about items in those reports. They may have the power to make decisions about errors, such as when something is claimed as an expense erroneously, or may simply report their findings to their superior.