Night auditors actually complete several important tasks because they often have to multitask and do the duties of several different employees during a time of the day's journey when it is usually harder to find immediate help when things go wrong.
In the world of business, the night auditor will serve as both account manager, superintendent of the building as a whole, night watch, front desk, and basically as an on-call problem solver. The need for night auditors is high because, as far as business goes, the fiscal day ends at night when accountants and other payroll employees usually do not work. Hence, it is up to the night auditor to balance the numbers and ensure that all monetary dividends and earnings are going to the right sources. The most important task that the night auditor completes is balancing accounts and ensuring that all transactions are accounted for.