Can a SAP Functional Consultant change his/her career path and move to SAP Audit? If yes How? and if No why?

Yes, and I think that's a good career path. Check the big audit firms such as PWC, they have a department for SAP audit, may be you can find a vacancy

Hello Syed,

Please check the below path for SAP Audit Management overview. 

http://help.sap.com/saphelp_erp_sp/helpdata/en//3aeaa3ea/content.htm

Thank you Mr. Abdullah for the advice. But before Moving to SAP Audit is there any Audit/Module Training is required or any functional consultant can be a SAP Auditor?