Required information [The following information applies to the questions displayed below] The Four Types of Auditors Read the overview below and complete the activities that follow. In addition to independent auditors that audit financial statements, there are several other types of auditors. Independent auditors generally perform financial statement audits; internal auditors perform operational audits; and governmental auditors (e.g. IRS auditors) generally perform compliance audits. CONCEPT REVIEW: As you review the different types of auditors that exist, think about their similarities and differences. Many think of auditors as simply "IRS auditors," but it's important to see how broad the spectrum really is