Internal Auditor

An employee of a company charged with providing independent and objective evaluations of the company's financial and operational business activities, including its corporate governance. Internal auditors also provide evaluations of operational efficiencies and will usually report to the highest levels of management on how to improve the overall structure and practices of the company.

Investopedia Says:
Most publicly-traded companies have internal auditing teams to ensure not only compliance to internal structures, but also outside regulatory agencies such as the SEC and auditing guidelines as laid out by the Generally Accepted Accounting Principles (GAAP).

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Employee of the organization who is conducting an internal audit. The internal auditor works independently of the accounting and other departments and is concerned with financial and/or operational activities of the organization. The internal auditor attempts to assure the accuracy of business records, uncover internal control problems, and identify operational difficulties. The internal auditor's opinion on the company's financial records does not have the same acceptance as that of a CPA doing the same work. See also External Auditor.