Sample Essay

When you start to think of wanting to work on those calculators, documents

involving 9-digit numbers or more, accountancy could be a fit choice for you. Although, it
is not only limited to such reasons, but it takes a lot of determination, passion to a whole
world of analysis and evaluation for one to completely enter the life of being an
accountant. Thus, in a brighter side, one could be offered choices under the
accountancy program. This gives individuals an opportunity to be able to choose an
accountancy-related program without discriminating one’s preferred skill and talents. If
one so well-equipped, one could either choose Accounting Information System,
Management Accounting, Accountancy, or Internal Auditing. These accountancy-related
programs play key roles in every entity. Each has its own significant function distinct
and unique to another.

Accounting information system specialists do bookkeep, from raw entries

journalized to trial balance presentation. Management accountants communicate the
quantitative information within the entity in a form of management reports. Accountants,
on the other hand, also communicates quantitative information but to those outside the
entity. Thus, they prepare external reports. Among all the programs, internal auditing, in
my opinion, has the ideal and heaviest responsibility in the entity. As mentioned by the
guest speaker, the internal auditor is responsible for making sure that business
objectives are performed on business processes wherein risks and controls are
captured at the same time. Before watching the whole video, internal auditing for me
initially has no material difference from external auditors except the scope the
profession handles. Also, at first thought, the responsible of internal auditors start on
making sure the reports are fairly presented and ends directly after the latter is done.
But it is not. Internal auditors do not only make sure the fair presentation of reports but
mainly enhance and protect organizational value. Their work does not end from a single
progress but continues to the entire entity.

Now that I have acquired some knowledge about internal auditing, without any
malice, it makes me question my stay in my current course which is Bachelor of Science
in Accountancy. Indeed, the road to get those CIA letters after my surname is a bumpy
one, yet it makes me wonder how satisfying and proud it is to be an internal auditor. It
excites me to think that internal auditors not only settle in a single department since it
can acquire any career in the organization if it is related on governance, risk
management and controls. Moreover, I have learned that internal auditors get to
experience most all the business processes and operations. Internal auditing is indeed
an art and a wonderful service activity. After all, to get to one’s dream needs a lot of
sacrifices and hard work. But what is sacrifice when there is a bright future that awaits.