I can only speak for those in Canada, so I'm not sure how much this will help but here's how it worked for me (and how it still works today):
1) Obtain a university degree from an accredited university
2) If your degree is business related, you'll want to select the accounting specialization (or "major")
3) If your degree is not business related, that's okay! After you graduate, regardless of your degree, you'll need to enroll in a post graduate program that offers the CPA "prerequisite" courses. A school that I know offers this is the University of British Columbia (you can google the UBC DAP program). DAP stands for "Diploma in Accounting."
4) Once you start step 2 or 3 above you'll want to begin networking with the Accounting/Auditing firms in your region. The best way to get a start is by getting in touch with your faculty and they will point you in the right direction. Most university's have "clubs" or "groups" specifically designed for this purpose. Ensure you network with a firm that has audit roles (that won't be difficult as all the firms have auditor positions).
5) The firms you begin to make contact with will communicate to you when application deadlines are and what positions they have open. They will also inform you on the specific application process for their firm.
Hope this helps!
Whilst in the process of step 2 or 3 (depending
To become an auditor one must have at least a bachelors degree in Accounting. Some employers may prefer those with masters degree in accounting. MBA with specialization in finance can also be a right subject choice. Courses in economics, business studies and humanities are also helpful. Some universities conduct specialised courses in auditing. Along with subject specialisation, computer literacy is also essential. One must take a course in computer accounting software's such as Tally or some other related diplomas. One can further take up more advanced courses like ICWA, CA, Company Secretary ship or CPA (certified public accountant in the USA)etc. There are certain auditor certifications provided by international audit associations such as Institute of Internal auditors (IIA), Information Systems Audit and Control Association (ISACA) etc which are globally accepted. The Institute of Internal auditors gives Certified Internal Auditor (CIA) designation and ISACA provides Certified Information Systems Auditor (CISA) certification, respectively. CISA qualified Auditors have been recognized as qualified to conduct Systems Audit by Reserve Bank of India (RBI), Ministry of Information Technology (MIT), National Stock Exchange, Comptroller and Auditor General of India (C&AG).
Accountants should have an aptitude for mathematics and be able to analyze, compare and interpret facts and figures quickly. They must be able to communicate well and have an eye for detail. Familiarity with computerized accounting packages is a great asset for present generation auditors. They must be able to work as a team. Must have high standards of integrity and accuracy as major decisions are made based on financial statements given by them. They must also be reliable and trust worthy.