Auditing clerk

An auditing clerk


Auditing clerks collect and examine financial data, such as inventory transactions, for organisations and companies and ensure they are accurate, properly maintained, and that they add up. They review the numbers in databases and documents, evaluate, and consult and assist the source of the transaction if necessary, which includes accountants, managers or other clerks.

The duties of an auditing clerk include, but are not limited to:

  • Reviewing financial statements, reports, and other records to identify errors or inconsistencies
  • Preparing reports summarizing audit results and findings for management use
  • Interviewing clients and other individuals involved in the audit process to gather information about the company’s business practices
  • Reviewing financial records to ensure that transactions are recorded accurately and that balances are correct
  • Reviewing accounting systems and procedures to determine whether they are effective and compliant with industry standards
  • Assisting in planning an audit by gathering data needed to perform the audit
  • Completing other clerical tasks such as filing documents, answering phones, photocopying materials, etc.

Other titles

The following job titles also refer to auditing clerk:

audit technician
audit clerk
audit control clerk
audit office worker
account audit clerk
account audit officer
night audit clerk

Working conditions

Auditing clerks work in the accounting department of a company and are responsible for auditing the financial records of the company. They work closely with the accounting staff and may be required to travel to different locations to audit the records of the company.

Auditing clerks work a regular 40-hour workweek, but they may have to work overtime during busy periods, such as the end of the fiscal year, during tax time or when monthly or yearly accounting audits are performed. The work can be stressful, and audit clerks must be able to pay close attention to detail and have excellent analytical and problem-solving skills.

Minimum qualifications

Entry-level auditing clerks are typically required to have a high school diploma or equivalent. Some employers prefer candidates who have completed some college coursework or have a bachelor’s degree in accounting or another related field. Relevant coursework includes accounting, business, finance and computer skills.

Most employers will provide on-the-job training for auditing clerks. This training will typically include learning the company’s specific policies and procedures, as well as the software and computer systems they use.

ISCO skill level

ISCO skill level is defined as a function of the complexity and range of tasks and duties to be performed in an occupation. It is measured on a scale from 1 to 4, with 1 the lowest level and 4 the highest, by considering:

  • the nature of the work performed in an occupation in relation to the characteristic tasks and duties
  • the level of formal education required for competent performance of the tasks and duties involved and
  • the amount of informal on-the-job training and/or previous experience in a related occupation required for competent performance of these tasks and duties.

Auditing clerk is a Skill level 2 occupation.

Auditing clerk career path

Similar occupations

These occupations, although different, require a lot of knowledge and skills similar to auditing clerk.

tax clerk
bulk filler
inventory coordinator
billing clerk
building caretaker

Long term prospects

These occupations require some skills and knowledge of auditing clerk. They also require other skills and knowledge, but at a higher ISCO skill level, meaning these occupations are accessible from a position of auditing clerk with a significant experience and/or extensive training.

conveyance clerk
management assistant
bank account manager
asset manager

Essential knowledge and skills

Essential knowledge

This knowledge should be acquired through learning to fulfill the role of auditing clerk.

  • Audit techniques: The techniques and methods that support a systematic and independent examination of data, policies, operations and performances using computer-assisted audit tools and techniques (CAATs) such as spreadsheets, databases, statistical analysis and business intelligence software.

Essential skills and competences

These skills are necessary for the role of auditing clerk.

  • Prepare audit activities: Prepare an audit plan including both pre-audits and certification audits. Communicate with the different processes in order to implement the improvement actions that lead to certification.
  • Ensure continuous preparedness for audits: Ensure constant compliance with standards and requirements, such as keeping certifications up to date and monitoring activities to ensure correct procedures are followed, so that audits can occur smoothly and no negative aspects can be identified.
  • Process commissioned instructions: Process instructions, usually oral ones, provided by managers and directives on actions required to be made. Take note, inquire, and take action on the commissioned requests.
  • Follow written instructions: Follow written directions in order to perform a task or carry out a step-by-step procedure.
  • Conduct financial audits: Evaluate and monitor the financial health, the operations and financial movements expressed in the financial statements of the company. Revise the financial records to ensure stewardship and governability.
  • Identify accounting errors: Trace accounts, revise the accuracy of the records, and determine the faults in order to solve them.
  • Pose questions referring to documents: Revise and formulate questions in regards to documents in general. Investigate about the completeness, confidentiality measures, style of the document, and specific instructions to handle documents.
  • Observe confidentiality: Observe the set of rules establishing the nondisclosure of information except to another authorised person.
  • Fill out forms: Fill out forms of a different nature with accurate information, legible calligraphy, and within a timely manner.
  • Write work-related reports: Compose work-related reports that support effective relationship management and a high standard of documentation and record keeping. Write and present results and conclusions in a clear and intelligible way so they are comprehensible to a non-expert audience.
  • Communicate problems to senior colleagues: Communicate and give feedback to senior colleagues in the event of problems or non-conformities.
  • Perform clerical duties: Perform administrative tasks such as filing, typing up reports and maintaining mail correspondence.
  • Build business relationships: Establish a positive, long-term relationship between organisations and interested third parties such as suppliers, distributors, shareholders and other stakeholders in order to inform them of the organisation and its objectives.
  • Adhere to questionnaires: Follow and ask the questions laid out in questionnaires when interviewing somebody.
  • Liaise with managers: Liaise with managers of other departments ensuring effective service and communication, i.e. sales, planning, purchasing, trading, distribution and technical.
  • Follow verbal instructions: Have the ability to follow spoken instructions received from colleagues. Strive to understand and clarify what is being requested.

Optional knowledge and skills

Optional knowledge

This knowledge is sometimes, but not always, required for the role of auditing clerk. However, mastering this knowledge allows you to have more opportunities for career development.

  • Accounting department processes: The different processes, duties, jargon, role in an organisation, and other specificities of the accounting department within an organisation such as bookkeeping, invoices, recording, and taxing.
  • Financial department processes: The different processes, duties, jargon, role in an organisation, and other specificities of the financial department within an organisation. Understanding of financial statements, investments, disclosing policies, etc.
  • Financial statements: The set of financial records disclosing the financial position of a company at the end of a set period or of the accounting year. The financial statements consisting of five parts which are the statement of financial position, the statement of comprehensive income, the statement of changes in equity (SOCE), the statement of cash flows and notes.
  • Fraud detection: The techniques used to identify fraudulous activities.
  • Inventory management rules: The specific principles and techniques used in order to determine the appropriate level of inventory required.
  • Financial analysis: The process of assessing the financial possibilities, means, and status of an organisation or individual by analysing financial statements and reports in order to make well informed business or financial decisions.

Optional skills and competences

These skills and competences are sometimes, but not always, required for the role of auditing clerk. However, mastering these skills and competences allows you to have more opportunities for career development.

  • Trace financial transactions: Observe, track and analyse financial transactions made in companies or in banks. Determine the validity of the transaction and check for suspicious or high-risk transactions in order to avoid mismanagement.
  • Enforce financial policies: Read, understand, and enforce the abidance of the financial policies of the company in regards with all the fiscal and accounting proceedings of the organisation.
  • Manage database: Apply database design schemes and models, define data dependencies, use query languages and database management systems (DBMS) to develop and manage databases.
  • Prepare financial auditing reports: Compile information on audit findings of financial statements and financial management in order to prepare reports, point out improvement possibilities, and confirm governability.
  • Carry out inventory control accuracy: Implement control procedures and documentation related to inventory transactions.
  • Interpret financial statements: Read, understand, and interpret the key lines and indicators in financial statements. Extract the most important information from financial statements depending on the needs and integrate this information in the development of the department’s plans.
  • Use free typing techniques: Know, use and write documents, texts and content in general without looking at the keyboard. Use techniques to write documents in such fashion.
  • Ensure information security: Ensure that the information gathered during surveillance or investigations remains in the hands of those authorised to receive and use it, and does not fall into enemy or otherwise non-authorised individuals’ hands.
  • Advise on financial matters: Consult, advise, and propose solutions with regards to financial management such as acquiring new assets, incurring in investments, and tax efficiency methods.
  • Revise legal documents: Read and interpret legal documents and proofs about happenings in relation with the legal case.
  • Follow the statutory obligations: Understand, abide by, and apply the statutory obligations of the company in the daily performance of the job.
  • Document interviews: Record, write, and capture answers and information collected during interviews for processing and analysis using shorthand or technical equipment.

ISCO group and title

4312 – Statistical, finance and insurance clerks

  1. Auditing clerk – ESCO
  2. Bookkeeping, Accounting, and Auditing Clerks : Occupational Outlook Handbook – U.S. Bureau of Labor Statistics
  3. Audit Clerk Job Description: Salary, Duties, & More – Climb the Ladder
  4. Featured image: Photo by Kelly Sikkema on Unsplash
Last updated on December 12, 2022

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