1. The Role of an Auditor
By Richard rignola

2. Introduction What does an auditor do? Why do we need them?
What happens when auditors fail?
Ethics and Sacred Heart University

3. The Job Auditing is a systematic process
Auditors must communicate their findings to users
Different kinds of auditors, internal and external
Different kinds of audits, Financial Statement audit, ICFR, and an Integrated audit (both combined audits together)

4. Why We Need Auditors Required by law for public companies
They ensure the company has accurate financial statements
Financial statements impact individuals inside and outside the company
Using judgement, knowing shareholder interests, and advising clients
EY article on the future of assurance

5. History Has Shown Us Waste Management Scandal (1998)
Enron Scandal (2001)
WorldCom Scandal (2002)
Sarbanes–Oxley Act of 2002

6. Auditing and Ethics Due Professional Care Moral Development Levels
Pre-Conventional
Conventional
Post conventional
Ethical Orientation
Ethics of Rights
Ethics of Care

7. Using Sacred Heart Concepts
Social Justice
The Human Experience
The Common Good

8. Conclusion Human judgement can’t be replaced
“Education is not the piling on of learning, information, data, facts, skills, or abilities - that's training or instruction - but is rather making visible what is hidden as a seed.” - Thomas More