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单词 internal auditor
释义

internal auditorn.

Brit. /ɪnˌtəːnl ˈɔːdᵻtə/, U.S. /ᵻnˌtərnəl ˈɔdədər/, /ᵻnˌtərnəl ˈɑdədər/
Origin: Formed within English, by compounding. Etymons: internal adj., auditor n.
Etymology: < internal adj. + auditor n., after internal audit n. Compare internal auditing n.
Business.
A person who conducts an internal audit.
ΘΚΠ
society > trade and finance > management of money > keeping accounts > [noun] > auditor > types of
auditor of the prests1657
Auditor of the Imprest1665
district auditor1868
internal auditor1869
1869 3rd Rep. Comm. Public Accts 13/2 in Parl. Papers 1868–9 (H.C. 644) VI. 571 Have you a distinct department of examiner of accounts, or internal auditor of accounts, or is the work done by the Accountant General,..merely by an inspection of the documents?
1925 Incorporated Accountants' Jrnl. Feb. 119/2 It is the business of the internal auditor to test the accounting work, not in order that he may be able to certify a balance-sheet, but to satisfy himself that proper methods are prescribed and are being carried out.
1960 Science 30 Sept. 872/2 The director-general..is assisted by a deputy director-general, a Program and Budgetary Service, two special assistants, and the internal auditor.
2003 Financial Director (Nexis) June 60 External auditors..will be primarily concerned with the risk of material misstatement in the financial statements, while internal auditors are more likely to be concerned with detailed business risks.
This entry has been updated (OED Third Edition, June 2015; most recently modified version published online March 2022).
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n.1869
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