noun
external auditor; outside company auditor
A corporate auditor who is not an employee of the company, appointed to ensure objective oversight. Common in Japanese corporate governance contexts.
当社は社外監査役を2名選任しています。
Our company has appointed two external auditors.
社外監査役の意見は取締役会で重視される。
The external auditor's opinion is taken seriously at the board meeting.
Compound of 社外 (outside the company) + 監査役 (auditor). A straightforward modern business term.