Sanjay, as an auditor, is responsible for ensuring compliance with management policies. What type of auditor is he?

Sanjay is identified as an internal auditor because his primary responsibility is to ensure compliance with management policies. Internal auditors are employed by the organization to evaluate its internal controls, risk management, and governance processes. They provide an independent assessment of the effectiveness of operations while focusing on adherence to established company policies and procedures.

This differs from external auditors, who are typically engaged by outside parties to provide an objective assessment of the financial statements and compliance with accounting standards, rather than the internal policies of the organization itself. An independent auditor may carry out similar roles but is usually associated with external audits. Regularity auditors focus specifically on compliance with laws and regulations, which does not encompass the broader scope of organizational management policies that an internal auditor would address.