Auditor.??

  An auditor should be

in this life we cannot "owe duty of care" of our relation with Him and other human being

1. ethical, i.e. fair, truthful, sincere, honest and discreet;

2.open-minded, i.e. willing to consider alternative ideas or points of view;

3.diplomatic, i.e. tactful in dealing with people;

4. observant, i.e. actively aware of physical surroundings and activities;

5. perceptive, i.e. instinctively aware of and able to understand situations;

6.versatile, i.e. adjusts readily to different situations;

7.tenacious, i.e. persistent, focused on achieving objectives;

8. decisive, i.e. reaches timely conclusions based on logical reasoning and analysis;

9.self-reliant, i.e. acts and functions independently while interacting effectively with others.

Malaikat are the perfect auditor because we cannot hide any "material misstatement" with them. they will record every single thing that we are doing.