WordNet
n. an auditor who is an employee of the company whose records are audited and who provides information to the management and board of directors
Wikipedia
Internal auditor is an auditor who is appointed by the management of the company in order to carry out the internal audit function. Generally employee of the company acts as an internal auditor where as some companies appoint an external expert as an internal auditor.
Though internal auditor is appointed by the management or an employee of he company; independence is the prime requisites for the execution of internal audit. Compromise in independence may distort the objective of internal audit.
Internal auditor is responsible towards the management of the company and auditor submits the report to the management.
Usage examples of "internal auditor".
He worked as an internal auditor for the city of Oakland, and while Sam had no idea what an auditor did, Carson looked like what she thought an auditor should look like: sandy hair, slight build, brown eyes, about five foot eight, not exactly bad-looking, but hardly handsome.