Who are internal auditors typically considered within a company?

Internal auditors are typically considered employees within a company because they are individuals hired by the organization to evaluate and improve the effectiveness of risk management, control, and governance processes. Their role is integral to the organization as they provide an independent assessment of the operations and internal controls.

As employees, internal auditors work under the management structure of the organization, but they maintain independence in their reporting lines, often reporting directly to the audit committee or the board of directors. This independence is crucial to ensure objectivity and impartiality in their audit findings and recommendations.

The other options do not accurately reflect the role of internal auditors. Non-executive directors are members of the board who are not part of the company's management, financial advisors provide external guidance on financial matters, and referring to internal auditors as "cops" is imprecise and diminishes the professional nature of their role, as it implies an adversarial stance rather than a collaborative effort to improve the organization's operations.