| Aspect | Salaried Internal Auditor | Internal Auditor |
|---|
| Credentials | Typically requires a bachelor's degree in accounting, finance, or related field; certifications like CIA or CPA are common | Same as Salaried Internal Auditor, often holds similar certifications |
| Work Environment | Usually employed full-time by a company, working in an office setting | Can be employed full-time or part-time, working in corporate or external audit firms |
| Employer & Industry | Employed by corporations across various industries | Employed by corporations or external firms providing audit services |
Both roles require similar credentials and work environments, with the main difference being that a Salaried Internal Auditor is typically a full-time employee within a company, whereas an Internal Auditor may work internally or as part of an external audit firm. The core responsibilities and qualifications overlap significantly.