Financial auditors are accounting experts who judge the rigour of data and compliance with financial regulations. Their main role is to check the accounting procedures operating within a company, namely, checking and verifying that the company's transactions, records, reports and financial statements for any given period have been made or kept in accordance with established legal requirements and policies. Professionals in this role can work as external auditors for firms that provide audit services to other companies, or as internal auditors within large companies from any field. The role of internal auditor emerged after that of external auditor, in order to address two basic needs: to permanently monitor the state of the company and facilitate the work of the external auditor. As such, people working as internal auditors usually perform preventive auditing tasks (detecting possible errors that could be sanctioned by external audit firms) and, in order to do so, collect data on the company's transactions, records, financial statements and accounts, performing an initial check. Internal auditors pas this information on to external auditors, who subsequently check and approve the documentation and certify their agreement.

• Oversee, analyse and examine financial transactions and ensure that they are carried out properly and in compliance with the established standards, i.e., check the initial balance, reserves, the distribution of dividends and profits, the accounting situation, etc.
• Verify that the company's funds (capital and reserves) exist, that they belong to them and that they are laid out properly in the annual statements/accounts, in line with the Plan General Contable (Spanish general accounting legislation).
• Draft economic and financial reports, and verify that the company's financial data is relevant, reliable and accurate.
• Verify that there is a good internal control system in place, in line with the control targets set by the company. This involves reviewing the company's internal processes organisation plan, and checking whether the efficiency and productivity targets laid out therein have been achieved.
• Propose corrective and internal control actions on the basis of the analysis of the internal control system, in order to guarantee the integrity of the company's assets.
  

Regulated training and graduates

• Grau: Administració d'empreses i gestió de la innovació
• Grau: Administració i direcció d'empreses
• Grau: Economia
• Grau: Economia i gestió
• Grau: Ciències empresarials-management
• Grau: Comptabilitat i finances
• Grau: Dret

Complementary training

Other specific skills

Concern for order and quality: Level 4

Conceptual thought: Level 3

Analytical thought: Level 2

Planning and organisation: Level 2

Orientation within reach: Level 2

Learning and use of knowledge: Level 1

Management

The organisation, administration and control of a company or entity are the main interests of people related to the management field. Activities included in this field of interest vary from effective resource management, feasibility analyses and solving business problems to the development of skills and fostering of motivation in relation to human resources. Knowledge regarding specific techniques of strategic administration and business management are required to carry out these activities.

Expert auditor

Financial advisor

Actuary

Stock market trader

Payroll specialist

• Work hours

  Full-time working mornings and afternoons, with full schedule availability.

• Salary

  Junior: between 16.740 and 23.642 euros annum gross. Median: 19.895 euros annum gross.
  Senior: between 23.795 and 37.331 euros annum gross. Median: 29.804 euros annum gross.
  
  Source: Report "Observatory of Jobs and Salaries of the Labour Market. Barcelona Activa", elaborated by ICSA Grupo. April 2015.
  

• Professional category

  Technician