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Develop the skills required to analyse accounts, assess risks and ensure the reliability of financial information in an international environment.
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The financial auditor verifies that an organisation’s accounts give a true and fair view of its financial position. They analyse accounting documents, check major transactions, and ensure that the procedures applied comply with current standards.
In the context of an external audit, they typically work on behalf of an independent firm. They collect audit evidence, carry out testing, and document their findings in order to contribute to the certification of the accounts. Their work may focus particularly on sales, purchases, cash, stock, fixed assets, or provisions.
The internal auditor, on the other hand, is an employee of the organisation they audit. They assess risks, procedures, and operational efficiency more broadly in order to help the company improve its operations.
Your day often begins with a catch-up with your team on the progress of the assignment and the outstanding areas to be checked. You then analyse the company’s accounts, check supporting documents, and carry out various tests on sales, purchases, cash, stock, or fixed assets.
You liaise with the client’s accounting and finance teams to understand a transaction, obtain a document, or clarify a discrepancy. You then document your analyses in the audit file and share your findings with your manager.
Daily routine varies depending on the time of year. During year-end accounting closures, the pace can be particularly fast. Outside these periods, more time can be spent on assignment preparation, risk analysis, and gaining an understanding of the client’s business activities.
Source: Rennes School of Business graduate employment survey, graduates working in this occupational group. Average gross annual salaries, including bonuses. Pay levels vary depending on experience, the firm or company, location, certifications, and the scope of responsibilities.
Explore the MSc International Accounting, Management Control and Auditing
PwC · KPMG · EY · AXA · Amundi
Career opportunities exist in audit and consulting firms, as well as in banks, insurance companies, asset management firms and corporate finance departments.
0–2 years: Junior Auditor
You assist in gathering documents, checking accounts and performing audit testing. You learn to apply the firm’s methodology, document your work and communicate with financial teams in client organisations.
3–5 years: Experienced or Senior Auditor
You take charge of several accounting cycles, coordinate parts of the assignment and mentor junior auditors. You identify key risks and help prepare the findings presented to the client. The average salary observed in internal RSB data at 3–5 years is €63,429 gross per year, including bonuses.
After several years of experience
You can progress to:
The skills gained in auditing also allow you to compare financial audit with the management controller role or move into financial analysis.
Discover professions that draw on similar or complementary skills and compare their duties, career opportunities and educational pathways.
Financial Analyst Financial Controller Project Manager
What is the salary of a financial auditor?
The salary of a financial auditor depends on experience, the type of firm or company, location, responsibilities and certifications. Internal data from Rennes School of Business indicates an average gross annual salary of €57,333 including bonuses for graduates with 0 to 2 years of experience (France). After 3 to 5 years, the average observed salary reaches €63,429 gross per year, including bonuses, based in France. For senior profiles, pay varies according to the assignment portfolio, management level and variable component.
What training is required to become a financial auditor?
The financial auditor role is generally accessible after a Master’s degree (Bac+5 level) in auditing, accounting, management control or finance. At Rennes School of Business, the Bachelor in Management provides the fundamentals before continuing with the Master in Management or the MSc International Accounting, Management Control and Auditing.
What are the main responsibilities of a financial auditor?
The financial auditor examines an organisation’s accounts and accounting documents to verify their reliability and compliance. They analyse key transactions, carry out testing on internal control procedures and collect the necessary evidence to support their conclusions. They then document their work in an audit file and liaise with financial managers. In an external audit context, their work contributes to the certification of the audited organisation’s accounts.
What is the difference between an external auditor and an internal auditor?
An external auditor generally works for an independent firm. Their main role is to examine an organisation’s accounts and contribute to certifying their reliability. An internal auditor is an employee of the company they audit. Their scope is broader: they evaluate risks, procedures, compliance and operational efficiency to improve how the organisation operates. Both roles require similar skills, but their objectives, positioning and key stakeholders differ.
What skills are needed in financial auditing?
A financial auditor must master accounting, financial analysis, audit methodology, internal control and key applicable standards. They also use Excel, financial information systems and data analysis tools. Rigour, critical thinking, organization, teamwork and communication are essential. Auditors must also know how to question stakeholders diplomatically and clearly explain identified anomalies or risks.
Where can a financial auditor work?
A financial auditor can work in an audit and consulting firm with clients across various sectors. They can also join a bank, insurance company, asset management firm, industrial enterprise, international group or public body. After external audit experience, some professionals move into corporate finance, internal control departments, management control or internal audit within a company.
Does Rennes School of Business offer training for financial auditors?
Rennes School of Business offers several pathways to prepare for this profession. The MSc International Accounting, Management Control and Auditing is the main specialisation programme. It builds expertise in international accounting, auditing, management control, risk management, IFRS standards and digital tools. The Bachelor in Management and the Master in Management can also serve as the initial steps of the pathway.
Interested in a career as a financial auditor?
Discover the MSc International Accounting, Management Control and Auditing at Rennes School of Business. This programme develops expertise in accounting, auditing, internal control, financial analysis, risk management and digital tools.