External Auditor vs Internal Auditor

“check ... ✔.... check and ✔”this is or probably what will sound like when those auditors doing their task.

For me , initially when talking about auditor I always thought 💭 that auditor is those who are always checking🔍and investigating📃 the accountants' works which made the accountant's life more miserable. I never knew that there are 2 type of auditors until my lecturer told me so😂 which is Internal auditor and external auditor. So to differential both of them ,this is what I get when I done my research （thanks GOOGLE！🙌）

Internal  Auditor	VS	External Auditor
Examine issues of company business practises and risks.	OBJECTIVE	Examine the financial records and issue an opinion based on the financial statements of the company.
Hired by the company management	APPOINTMENT	Hired by the shareholder of company
NO	CPA REQUIREMENT	YES
Company Management	RESPONSIBLE FOR	Company Shareholder
Free to use any type format	FORMAT OF REPORT	Must use specific formats
From operation by professionalism and status	INDEPENDENCE	From company via statutory rights
Continuous Process	PERIOD	quarterly or annual
Operational Efficiency	CHECK	Accuracy and Validity of Financial Statement
Salary	REWARD	Fee
No	RIGHT OF MEETING WITH SHAREHOLDER	Yes

So to cut it short , we can conclude that internal auditor is like those who patrol 🚓 in the organization to supervise all employees whether they obey and follow the company's rules and regulations (AKA just like a 24 hours CCTV📹that 👀 every single corners in company🏢). Meanwhile, an external auditor is a outsider from the company where been hired as inspector🔍and detective👮 to check and verify the company financial report plus detecting whether is there any possible fraudulent activities been occur or not.