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Both of these types of auditors follow a set of standards different from that of the company or organization hiring them to do the work. Internal auditors, as the name implies, are employed by the company or organization for whom they are performing the audit. To the best of their ability, internal auditors provide information to the board, managers, and other stakeholders on the accuracy of their books and the efficacy of their internal systems. Consultant auditors, while not working internally, use the standards of the company they are auditing as opposed to a separate set of standards.
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Both of these types of auditors follow a set of standards different from that of the company or organization hiring them to do the work.Internal auditors, as the name implies, are employed by the company or organization for whom they are performing the audit. To the best of their ability, internal auditors provide information to the board, managers, and other stakeholders on the accuracy of their books and the efficacy of their internal systems. Consultant auditors, while not working internally, use the standards of the company they are auditing as opposed to a separate set of standards.