The job of an internal auditor is to evaluate， analyze， reach conclusions， and provide objective opinions. The job is like that of a doctor， assessing the health of the company， diagnosing illness， and prescribing a course to recovery. To do this， the auditor must possess special qualities：

　　內(nèi)審的工作就是評(píng)估、分析、達(dá)成結(jié)論并提供客觀意見。有點(diǎn)象醫(yī)生，評(píng)估公司的健康情況，然后診斷開方。要做到這點(diǎn)，內(nèi)審必須具備下列素質(zhì)：

　　An auditor is multi-skilled， understanding every part of the business， and closely aligned with business objectives.內(nèi)審人員必須多才多藝，了解企業(yè)的方方面面，并且緊扣公司目標(biāo)。

　　An auditor has the ability to sift through minute detail， while keeping the big picture in mind.內(nèi)審人員要能夠大處著眼，小處著手。

　　The auditor faces difficult problems and often times difficult people， while maintaining the cool calmness that comes with experience and self-confidence.內(nèi)審工作經(jīng)常面臨難題，經(jīng)常要面對(duì)一些難以相處的人，而同時(shí)又要保持冷靜，這種冷靜來自經(jīng)驗(yàn)和自信。

　　The auditor is the shinning example of commitment， dedication， contribution， and hard work – because everyone is watching to see if the auditor stumbles.內(nèi)審人員必須全力以赴，奉獻(xiàn)自己，做出貢獻(xiàn)，努力工作，因?yàn)閮?nèi)審出錯(cuò)的時(shí)候每個(gè)人都睜著眼睛看。

　　An auditor has thick skin， a controlled temper， natural curiosity， unforgiving tenacity and even a sense of humor.內(nèi)審人員必須能夠忍耐，控制自己的脾氣，對(duì)事物保持好奇心，不屈不撓，同時(shí)還保持一份幽默感。

　　Auditors maximize the synergy that comes from team effort， sharing their own knowledge and expertise for collective success， while maintaining their unique individualism.內(nèi)審人員最大程度發(fā)揮團(tuán)隊(duì)合作精神，為集體的成功分享自己的知識(shí)和專長，同時(shí)內(nèi)審人員又要自力更生。

　　The auditor‘s customer is  everyone.內(nèi)審的客戶是所有人。

　　An auditor is a lifetime student， always learning new technologies and continuously improving.內(nèi)審人員活到老，學(xué)到老，不斷學(xué)習(xí)新技術(shù)，不斷充實(shí)自己。

　　An auditor is able to build positive working relationships with those who may see them as a distraction – earning， everyday， the trust and respect of wary and suspect minds.有些人認(rèn)為內(nèi)審成事不足敗事有余，這些人謹(jǐn)慎而多疑，內(nèi)審人員要能夠和他們建立良好的工作關(guān)系，要能獲得他們的尊重。

　　Troubles are part of the job； it just goes with the territory. The auditor sees each problem as an opportunity， deflecting obstacles like a super hero deflects bullets.對(duì)內(nèi)審來說，麻煩是家常便飯，麻煩和這個(gè)職業(yè)有不解之緣。內(nèi)審人員要覺得麻煩就是機(jī)會(huì)，避開障礙物要象超人避過子彈一樣輕松。

　　An auditor is a quantitative analyst， critic， ethicist， economist， engineer， detective， change agent and above all the consummate professional.內(nèi)審人員是定量分析師，批評(píng)家，倫理學(xué)家，經(jīng)濟(jì)學(xué)家，工程師，偵探，改革先鋒，一句話，必須是完美的職業(yè)主義者。

　　When faced with a dilemma， the auditor resorts to clear thinking and level headed decision-making.面臨兩難處境時(shí)，內(nèi)審人員要考慮清楚，然后做出決策。

　　An auditor is an expert project manager， able to plan， organize， and execute complex projects – on schedule， while juggling several other equally complex projects at the same time.內(nèi)審人員是項(xiàng)目管理專家，要會(huì)按照時(shí)間表制定計(jì)劃，組織事務(wù)，把復(fù)雜的項(xiàng)目付諸執(zhí)行，同時(shí)還得處理手頭其他同樣復(fù)雜的項(xiàng)目。

　　Auditors are not afraid to tackle unpleasant tasks. They ask the tough questions.內(nèi)審人員要不畏艱難，大膽質(zhì)問。

　　An auditor is an accomplished communicator， and an even better listener.內(nèi)審人員要善于交流，同時(shí)更要善于聆聽。

　　Waste， poor quality， inefficiency， and unmanaged risk are the enemies of every auditor.浪費(fèi)、粗制爛造、磨洋工、疏忽風(fēng)險(xiǎn)，這些都是每個(gè)內(nèi)審人員的敵人。

　　Rewards， recognition， and even a simple “thank-you” can be few and far between. The auditor‘s job satisfaction comes from knowing the results of their work adds value and prevents bad things from happening.對(duì)內(nèi)審人員來說，獎(jiǎng)賞、對(duì)工作的肯定、甚至一句簡單的 “謝謝”都少而又少。如果知道自己的工作能夠增加價(jià)值，能夠防患于未然，從這些，內(nèi)審人員獲得工作的滿足。

　　The auditor always represents the best interests of the company and leadership， while encouraging excellence from each organization， and nurturing the best talents and effort from every individual.內(nèi)審人員鞭策整個(gè)組織追求卓越，激發(fā)每個(gè)人的內(nèi)在稟賦和工作熱情，同時(shí)又是公司和領(lǐng)導(dǎo)層利益的忠實(shí)代表。

　　An auditor does all this while being under appreciated， under informed， isolated and sometimes excluded.內(nèi)審做了這么多，但工作經(jīng)常不怎么被欣賞，很多信息不向內(nèi)審人員溝通，內(nèi)審人員被人為的孤立起來，甚至被排斥在外。

　　The job of an internal auditor is special and not just anyone can do it. It is a profession filled with excitement and purpose； important work， that demands special people to carry it out. Yes， it takes a special person to be an auditor.內(nèi)審工作很特殊，不是任何人都能夠做得好。這個(gè)職業(yè)充滿激情，擁有自己的使命。工作很重要，當(dāng)然就要求從事這項(xiàng)工作的人很特殊。是的，只有特殊的人才能做內(nèi)審。