I have just been recruited as an assistant internal auditor without much experience in auditing. Currently, my boss, who is the head internal auditor, is on leave and I am required by the organization to perform some of the responsibilities that have to be done by my department urgently even if my boss is away. I am scared because I wouldn't want to make any mistakes. I often call my boss for guidance which I feel is inappropriate. My worry is that I don't want my boss to think I cannot do my job. What can I do?
Your manager might well be resigned to having his leave interrupted by a new hire.
If you've just been hired, and especially if you don't have much specific experience of your role (or if the complications are naturally business-specific), then reasonable managers would accept the need for considerable supervision and frequent consultation.
It's not very reasonable to hire someone then immediately go on leave, but I assume perhaps the leave was planned before your arrival.
People in financial roles including audit are also usually expected to be precise and cautious by nature, not to blunderbuss through uncertainties as might be tolerated from say sales reps, so I don't think a competent manager would think poorly of you even if most of your questions were double-checking.
As long as your manager seems accepting of your contact, I would just continue to contact when necessary.
Just try and minimise the number of interruptions. If there are internal staff available to help, then refer to them first, and if you are able to roll up multiple questions into one call to your manager then do so.