Internal auditors ensure that the procedures of the company are being followed and consequently must be very familiar with the internal operations of the company. Conversely, the outside auditors will not concern themselves with the same level of detail. The position of internal auditor is a highly independent one. As mentioned above, the position generally answers only to the Vice President of Finance or the president of the corporation and is not a link in a chain but an independent operator, to some extent mirroring the job of the outside auditors. There is no pressure on the internal auditor to be an extrovert.
Most internal auditors are CPAs with backgrounds in public accounting.
The position of internal auditor can lead to further promotion within certain managerial levels. This is an executive position that requires coordination with other corporate subdivisions. The Vice President of Finance must be able to express accounting and financial ideas clearly to non-accountants and be outgoing when doing so. A person holding this position must be someone who is an extrovert.