How to become an Internal Auditor
Investigates, reviews and evaluates how internal controls are set up and working in an organisation, reports the results to the top (the president or board) and recommends improvements.
Main tasks
- Drawing up the annual audit plan at the start of the year and getting approval from the president, board or others (sometimes as a multi-year plan)
- Drawing up and getting approval for individual audit plans, setting the departments, operations and procedures to be audited, based on the annual plan
- Finding out, in the audited department and following the individual plan, how internal controls are set up and working (whether they exist and whether they work properly)
- Organising and evaluating the information gathered and reaching agreement on it with the head of the department
- Finalising the points of good practice and the weaknesses found
- Compiling the audit working papers together with the audit plan and the audit process
- Writing the audit report based on the working papers
- Reporting to the president, board and others
- Auditing affiliated companies and subsidiaries
- Planning and guiding overseas audits
- Assessing business risks
- Evaluating the quality of audits
- Making compliance rules and the code of conduct known within the company
- Managing complaints and internal problems
Workers in this job say university is common. From job tag's survey of people in each job, who could give several answers. It shows what workers see as common, not how many workers hold each level.
How to become one
No particular education or qualification is required for this job, but almost everyone is a university graduate. Some have built hands-on experience after upper secondary school or a kosen (college of technology). Internal auditors need to understand the company's operations and deal with department heads as equals, which requires considerable experience, so most come through internal transfer or are hired mid-career with audit experience; almost nobody starts in the role as a new graduate. As a result, most auditors are in their 30s to 50s. Those who transfer internally come from many departments, such as sales, administration, accounting and finance, general affairs and HR, and information systems. It is said to take one to two years to learn the job and become capable enough to be sent on audit trips alone. Training is mainly on the job, with active participation in courses and study sessions as well. To build up the internal audit function, including developing staff, some companies now seem to be assigning new graduates to the internal audit department, rotating them through several departments over a few years and then having them take on internal audit work in earnest. Some companies encourage staff to gain qualifications such as the internal auditor qualification from the relevant association or the CIA (Certified Internal Auditor). You need broad knowledge of business operations and of social trends, laws and regulations, and you must keep building your expertise. Because of the nature of the work, confidentiality and high ethical standards are required. Communication skills and cooperation are also important. Internal auditing is not just about pointing out weaknesses: it helps each part of the organisation add value by working with the audited department to find solutions and encouraging it to improve on its own. So it is good to be able to look at things from many angles and to make improvement suggestions and take an educational approach.
Pay · Job openings · AI and this job
- Average annual income: ¥5,252,200 Private sector only: employers with 10 or more staff. Public servants, such as public school teachers and police officers, are not in these figures.
- Monthly base pay (before overtime and bonus): median ¥293,500, and the middle half earn ¥240,200 to ¥378,100 a month.
- Pay measured for the wage survey group: General affairs and human affairs workers
- 0.34 job openings per applicant at Hello Work (2025). A current demand signal, not a projection. It counts only the jobs and job seekers registered at Hello Work, Japan's public employment offices, and many graduate and professional hires never pass through it.
- Generative AI could change many tasks in this job, which usually reshapes the work more than it replaces it, by the ILO's global estimate.
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Questions people ask
How do I become an Internal Auditor?
No particular education or qualification is required for this job, but almost everyone is a university graduate. Some have built hands-on experience after upper secondary school or a kosen (college of technology). Internal auditors need to understand the company's operations and deal with department heads as equals, which requires considerable experience, so most come through internal transfer or are hired mid-career with audit experience; almost nobody starts in the role as a new graduate. As a result, most auditors are in their 30s to 50s. Those who transfer internally come from many departments, such as sales, administration, accounting and finance, general affairs and HR, and information systems. It is said to take one to two years to learn the job and become capable enough to be sent on audit trips alone. Training is mainly on the job, with active participation in courses and study sessions as well. To build up the internal audit function, including developing staff, some companies now seem to be assigning new graduates to the internal audit department, rotating them through several departments over a few years and then having them take on internal audit work in earnest. Some companies encourage staff to gain qualifications such as the internal auditor qualification from the relevant association or the CIA (Certified Internal Auditor). You need broad knowledge of business operations and of social trends, laws and regulations, and you must keep building your expertise. Because of the nature of the work, confidentiality and high ethical standards are required. Communication skills and cooperation are also important. Internal auditing is not just about pointing out weaknesses: it helps each part of the organisation add value by working with the audited department to find solutions and encouraging it to improve on its own. So it is good to be able to look at things from many angles and to make improvement suggestions and take an educational approach.
How much does an Internal Auditor earn in Japan?
Average annual income in the private sector, bonus included, is ¥5,252,200 (Ministry of Health, Labour and Welfare). The figure is for the wage survey group General affairs and human affairs workers, which covers several jobs.
Do you need a degree to become an Internal Auditor?
Not always. In this job's census occupation group, 43% of workers are university graduates.
Will AI change the work of an Internal Auditor?
Generative AI could change many tasks in this job, which usually reshapes the work more than it replaces it, by the ILO's global estimate.
Sources
- Ministry of Health, Labour and Welfare: Basic Survey on Wage Structure (賃金構造基本統計調査) 2025: earnings by occupation (2025 survey (June 2025 pay, 2024 bonus), published 2026-03-24), Government Standard Terms of Use 2.0, retrieved 4 October 2026
- Ministry of Health, Labour and Welfare: Employment Referrals for General Workers (一般職業紹介状況): Hello Work job-openings-to-applicants ratio by occupation (2025 annual (release of 2026-10-02)), Government Standard Terms of Use 2.0, retrieved 4 October 2026
- Statistics Bureau of Japan (MIC): 2020 Population Census (令和2年国勢調査) detailed sample tabulation: employed by occupation, sex, age and education (2020 Census (tables 9-1 and 15-1, published 2022-12-27)), Government Standard Terms of Use 2.0, retrieved 4 October 2026
- JILPT (職業情報データベース) via MHLW job tag: job tag download data: 解説系 (descriptions, how to become, related qualifications) and 簡易版数値系 (interests, tasks, education) (解説系 ver.7.01 (2026-06-04); 簡易版数値系 ver.7.00 (2026-03-17)), retrieved 4 October 2026
- International Labour Organization, Generative AI and Jobs: A Refined Global Index of Occupational Exposure (ILO Working Paper 140, Gmyrek et al.) (ILO Working Paper 140, May 2025, Annex Table A1), CC BY 4.0, retrieved 4 October 2026
独立行政法人労働政策研究・研修機構(JILPT)作成 職業情報データベース 解説系ダウンロードデータ(IPD_DL_description_7_01.xlsx)ver.7.01 職業情報提供サイト(job tag)より2026年10月4日にダウンロード(https://shigoto.mhlw.go.jp/User/download)を加工して作成
独立行政法人労働政策研究・研修機構(JILPT)作成 職業情報データベース 簡易版数値系ダウンロードデータ(IPD_DL_numeric_7_00.xlsx)ver.7.00 職業情報提供サイト(job tag)より2026年10月4日にダウンロード(https://shigoto.mhlw.go.jp/User/download)を加工して作成
Sources: JILPT Occupational Information Database download data via job tag (解説系 ver.7.01 and 簡易版数値系 ver.7.00, downloaded 4 October 2026), processed by Peernovo; MHLW, Basic Survey on Wage Structure 2025; Statistics Bureau of Japan, 2020 Population Census; MEXT, School Basic Survey 2025; MHLW, Employment Referrals for General Workers (Hello Work statistics). Figures processed by Peernovo. English job names, translations and the matching of jobs to statistical groups, schools and degree fields by Peernovo.
Updated 4 October 2026
