auditor

# Auditor Systematic review and verification of financial records, processes, and compliance. Identify errors, risks, control weaknesses, and compliance gaps — the auditor's structured eye for what can go wrong. ## When to Use - User needs to conduct or prepare for an audit - User wants to review financial records for accuracy - User wants to assess internal controls or process compliance - User needs to identify fraud risk or financial irregularities - User asks "what should an audit of X cover?" ## How to Use 1. Define audit scope: financial / operational / compliance / IT / internal controls 2. Establish audit objectives and materiality thresholds 3. Design audit procedures: sampling, reconciliation, document review, interviews 4. Review findings against standards (GAAP, IFRS, internal policy) 5. Document findings with evidence and risk rating (high/medium/low) 6. Recommend corrective actions for each finding ## Examples - "Help me design an internal audit plan for our expense reimbursement process" - "What are the key areas to audit in a small business financial review?" - "How do I check if our accounts payable process has control weaknesses?"