INTERNAL AUDITOR JOB DESCRIPTION

Internal Auditor means carrying the SOX 404 opinion forward - owning the testing, the workpapers, and the conclusions that external reviewers rely on when assessing a public company's control environment. The work spans financial, operational, and compliance processes, often with direct exposure to COSO framework application and annual risk assessment cycles. Few roles demand this combination of technical rigor and independent judgment this early in an accounting career. Results here shape what the Audit Committee reads.

As the Internal Auditor, you will plan and execute risk-based audit engagements, evaluate internal control design and operating effectiveness, and deliver findings and recommendations to audit leadership and business management. You will operate within an Internal Audit function reporting to an Audit Manager or Director, covering domestic and, in many organizations, international business units with 3 or more years of relevant audit experience.

Career Impact: Hands-on ownership of SOX 404 testing and COSO-based risk assessments builds the technical foundation that accelerates a path toward CIA or CPA licensure and senior audit leadership.

Business Impact: The control deficiencies this role surfaces and the corrective actions it drives directly reduce financial reporting risk for publicly traded companies and their shareholders.

Growth Opportunity: Consistent exposure to cross-functional process reviews, ERP environments, and data analytics positions Senior Auditors to step into Audit Manager or Internal Controls Director roles within three to five years.

• Execute risk-based audit procedures across financial, operational, and IT controls to evaluate design and operating effectiveness.
• Document workpapers with clear audit objectives, testing methodologies, results, and conclusions that withstand external review.
• Conduct SOX walkthroughs covering end-to-end process flows and control design assessment for key financial cycles.
• Identify control gaps and deficiencies, then recommend corrective actions that are practical and proportionate to the risk.
• Communicate audit status, findings, and issues to the Internal Audit Manager and business management on a regular basis.
• Support annual risk assessment activities by evaluating risk areas and contributing to the Internal Audit Plan.
• Lead or contribute to process improvement initiatives within the Internal Audit function to strengthen methodology and reporting.
• Mentor staff-level auditors on audit standards, workpaper documentation, and professional conduct expectations.

• Bachelor's degree in Accounting, Finance, Information Systems, or a related field, or equivalent work experience.
• 3 or more years of internal audit or public accounting experience, with demonstrated SOX compliance testing at a US publicly traded company.
• Knowledge of US GAAP, Sarbanes-Oxley requirements, and the COSO internal control framework.
• Ability to assess control design and operating effectiveness independently, without relying solely on compliance checklists.
• Strong written and verbal communication skills, including the ability to document and present findings clearly to management.
• Demonstrated organizational skills, including the ability to manage multiple audit engagements simultaneously and meet deadlines.
• High degree of professional integrity and ability to maintain objectivity when working closely with business stakeholders.

• CPA, CIA, or CISA certification, or active progress toward one of these designations.
• Experience with large ERP environments or audit management platforms used to track SOX control testing and reporting.
• Exposure to data analytics methods applied to audit sampling, anomaly detection, or control monitoring.
• Prior experience in a Big 4 or large regional public accounting firm.

• SOX workpaper completion rate, tracking whether assigned control tests are documented and closed by engagement deadlines.
• Control deficiency identification rate per audit cycle, measuring how thoroughly gaps are surfaced relative to scope.
• Finding remediation rate, reflecting the proportion of recommended corrective actions accepted and actioned by control owners.
• Risk control matrix update accuracy, indicating how reliably testing results are captured for Audit Committee reporting.
• Audit issue aging, measuring how long open findings remain unresolved after communication to management.
• Typical tools: audit management platforms (commonly AuditBoard or equivalent); ERP systems (commonly SAP, Oracle Financials, or Microsoft Dynamics); data analytics tools (commonly Alteryx or Power BI).

• Base Salary Range: $75,000 to $105,000 annually, depending on location and seniority.
• Bonus: 5% to 15% annual performance bonus typical for this level.
• Equity: Uncommon at this level; RSUs offered at select public companies.
• Health Benefits: Medical, dental, and vision coverage; employer contribution standard.
• PTO: 15 to 20 days annually, plus standard US holidays.
• Common Perks: CPA/CIA exam reimbursement, CPE allowance, hybrid work arrangements.

Figures are estimates based on general US market benchmarks and may be outdated. Adjust based on location, company size, and seniority level.

Background check completion, including verification of employment history and education credentials, is required as a condition of employment. All qualified applicants will receive consideration without regard to race, color, religion, sex, national origin, age, disability, veteran status, or any other characteristic protected under applicable federal, state, or local law. Reasonable accommodations for individuals with disabilities are available throughout the hiring process upon request. Candidates must be legally authorized to work in the United States.

The Internal Auditor delivers end-to-end operational audit coverage, including planning, execution, and reporting, while applying GAAP standards and independent judgment to assess risk and evaluate whether functional areas operate within established policies and procedures. Working alongside business management and supporting less experienced team members, this role shapes audit quality and drives continuous improvement in methodology and internal controls.

Key Responsibilities

• Execute aspects of the standard internal operational audit process, including planning, execution, and reporting to business management.
• Perform thorough inquiry and data analysis to understand business operations, assess risk, and develop project scope for complex process areas.
• Contribute to overall planning efforts for engagement timeline and approach.
• Evaluate records, documents, methods, policies, costs, and other factors to determine if functional areas are operating in accordance with established policies, best practices, GAAP, and legal requirements.
• Apply appropriate audit procedures to ensure controls are tested and all significant risks are addressed.
• Prepare clear and well-organized audit work papers documenting root cause, work performed, investigation summaries, and recommendations.
• Formulate appropriate conclusions and clearly document findings based on testing results.
• Identify audit findings and recommend corrective actions.
• Assist less experienced team members in understanding and executing internal audit methodology and standards.
• Identify opportunities for improvement to audit methodology, tools, and training.
• Support department objectives, exercise independent judgment consistently, and maintain regular, punctual attendance.

Required Qualifications

• CIA, CFE, or CPA certification preferred.
• Experience in internal operational auditing across planning, execution, and reporting phases.
• Proficiency in interpreting data using Microsoft Excel; exposure to SQL preferred.
• Strong written and verbal communication skills.
• Assertive, independent, self-motivated, flexible, and adaptable to a shifting audit environment.
• Ability to establish working relationships with key personnel while maintaining objectivity.
• Commitment to company operating principles, inclusion, diversity, and Net Promoter System practices.
• Willingness to travel locally, with potential for overnight travel within Florida.

Reporting to Internal Audit management, the Internal Auditor leads SOX walkthrough participation and control effectiveness testing across financial and operational cycles, delivering workpapers that meet high standards of accuracy and audit rigor. Partnering with business stakeholders and team members at all levels, this role supports project management across all SOX phases and contributes to ongoing improvements in internal audit process and methodology.

Primary Duties

• Assist with documenting scoping and risk assessment analysis as part of SOX audit planning.
• Participate in SOX walkthroughs, including end-to-end process walkthroughs and assessment of control design.
• Execute testing procedures to evaluate the design and operating effectiveness of controls.
• Document accurate, logical, and detailed workpapers describing audit objectives, testing procedures, results, and conclusions.
• Work efficiently as an individual contributor and team player to deliver outstanding work with minimal supervision.
• Support project management activities across all SOX phases, including monitoring project plans, tracking progress, reporting to managers, and updating the risk control matrix.
• Take ownership of individual assignments, delivering high-quality and timely audit workpapers.
• Participate in new and ongoing improvements to the internal audit process.
• Establish and maintain excellent relationships within the team and with business stakeholders.
• Serve as a change agent to lead and effect desired change throughout the organization.

Skills & Qualifications

• Bachelor's degree in accounting, finance, business administration, information systems, or related field.
• CPA, CIA, CISA, or other relevant designation preferred.
• 2–3 years of experience; Big 4 public accounting experience preferred.
• Foundational understanding of US GAAP, Sarbanes-Oxley, and COSO framework.
• Experience with SAP, HFM, Oracle Financials, and SharePoint.
• Advanced proficiency in Microsoft Office applications including Excel, Access, Word, Project, and Visio.
• Excellent interpersonal, verbal, written, and presentation skills; attention to detail; strong organizational skills.
• High standards of ethics and professionalism; ability to thrive in a fast-paced environment.
• Willingness to travel domestically and internationally if required.

Sitting at the intersection of financial compliance and information systems, the Internal Auditor builds SOX 404 and 302 testing coverage under the direct supervision of the SOX Manager, including IT general controls, entity-level controls, and data analysis that supports audit findings and dashboards. Operating across US and global stakeholder groups, this role applies data visualization and analytics tools to translate complex compliance requirements into clear, actionable audit documentation.

Duties

• Perform financial and IT testing for SOX 404 and 302 compliance under the direct supervision of the SOX Manager.
• Participate in SOX process walkthroughs and complete referenced audit work papers documenting procedures performed.
• Collect, review, and analyze data pertaining to information systems functions relative to SOX compliance.
• Perform SOX Entity Level Controls testing.
• Communicate effectively with US management via phone, email, or other correspondence to explain complex requirements and complete follow-ups.
• Make recommendations based on legislative changes and regulatory requirements to improve accuracy and efficiency.
• Assist in executing solutions to business problems using data analysis and visualization tools.
• Design and support digital dashboards that visualize audit results and findings.
• Assist with special projects, contracted services, and other agreed-upon procedures for the Internal Audit department.

Education & Experience

• Bachelor's degree in Accounting, Finance, Information Systems, or related field; advanced degree preferred.
• CA or CPA certification required; CISA certification required.
• 2+ years of experience in public accounting highly preferred.
• Big 4 experience preferred; experience in transportation or aviation fields preferred.
• Knowledge of auditing principles and practices.
• Experience testing internal controls around financial, application, and IT general controls (ITGCs).
• Experience with data analytics and visualization tools such as Spotfire, Power BI, Alteryx, Python (including Pandas and Jupyter), and Power Query.
• Ability to document and communicate control deficiencies clearly, precisely, and actionably.
• Fluent in English (written and spoken).
• Legally authorized to work in India without sponsorship; reliable and punctual attendance required.

A key member of the Internal Audit team, the Internal Auditor leads risk-focused audit engagements and delivers constructive solutions to identified control gaps, operating with limited guidance in a role that directly supports process owners and senior management teams across multiple countries. Collaborating across functional areas and external audit partners, this role shapes audit methodology improvements and risk and control guidance materials that strengthen the broader control environment.

Accountabilities

• Identify risk control gaps in processes and propose constructive and practical solutions.
• Apply a risk-focused audit approach using a leading comprehensive internal audit software solution.
• Participate in improving audit practices and methodologies, and in creating risk and control guidance material for process owners.
• Build and maintain effective working relationships with country and senior management teams.
• Deliver quality work within agreed deadlines and with limited guidance or support.

Requirements

• University degree required.
• CIA, CPA, or other internationally recognized business or financial professional certification required.
• Minimum five years of experience at an external audit firm or in an internal audit, assurance, risk, or finance role.
• Sound understanding of controls and risks and their application to the business environment.
• Ability to make a professional assessment of a process rather than executing only compliance-type tests.
• Experience working in an Oracle ERP environment is a plus; data analytics experience is a plus.
• Fluent in English and Spanish (verbal and written).
• Willingness to travel approximately 70% of the time.

Sustained compliance with FCPA requirements and pharmaceutical industry regulations depends on the Internal Auditor, who builds and executes financial, operational, and compliance audit programs across North, South, and Central America under the GIA audit methodology. Based within the Group Internal Audit function and coordinating with GIA teams in Japan and Zurich, this role delivers SOX testing, risk identification, and audit findings that protect the organization's control environment across international markets.

Scope of Work

• Leverage the GIA audit methodology to execute financial, operational, and compliance audits, both domestically and internationally.
• Work in coordination with GIA management to achieve the audit plan across North, South, and Central America.
• Plan and execute SOX testing of key cycles and assist in key departmental process improvement initiatives and special projects.
• Assist GIA management in performing planning, fieldwork, and reporting related to audits identified in the annual audit plan.
• Identify risks and evaluate the design and effectiveness of internal controls across financial, operational, and compliance processes.
• Assess operational efficiency and compliance with corporate policies and regulations through audit work programs.
• Work with GIA management to communicate audit findings and recommendations, ensuring all significant areas are appropriately documented.
• Build networks and relationships with functional areas; provide control owners with recommendations to strengthen the control environment; draft audit issues for inclusion in audit reports.
• Support GIA teams in Japan and Zurich as needed; maintain the highest standards of professionalism, independence, and current knowledge of accounting and audit standards.

Professional Experience

• Bachelor's degree from a four-year college or university required.
• CPA or equivalent certification, or CIA required.
• 3+ years of audit or monitoring experience; experience from a major public accounting or consulting firm preferred.
• Experience on engagements related to healthcare compliance and FCPA preferred.
• Knowledge of current compliance issues in the pharmaceutical industry, including FCPA and healthcare fraud and abuse.
• Highly proficient in understanding processes, risks, and controls across financial, operational, and compliance disciplines.
• Excellent verbal and written communication skills.
• Strong organizational and project management skills; ability to prioritize and deliver quality work across multiple workstreams simultaneously.
• Ability to speak and read Spanish or Portuguese proficiently.
• Willingness to travel internationally and meet legal requirements to visit countries outside the US.

Embedded within the Internal Audit function, the Internal Auditor owns the assessment of financial, operational, and IT procedures against the Internal Audit Plan, with direct reporting exposure to the Internal Audit Manager and Director. Working closely with internal partners and junior team members, this role leads process improvement projects and SOX control optimization efforts that strengthen organizational risk management.

Core Functions

• Identify and evaluate the company's risk areas and perform annual risk assessments.
• Assess financial, operational, and IT procedures to determine reliability, compliance, asset safeguarding, and efficient use of resources per the Internal Audit Plan.
• Serve as an internal control resource for management and determine whether controls are appropriate and effective.
• Collaborate with internal partners on best practices and SOX control optimization.
• Execute testing procedures over internal controls over financial reporting, document results, and communicate status to the Internal Audit Manager and Director.
• Communicate with management regarding testing status, audit issues, and deadlines.
• Lead and execute process improvement projects and governance reviews.
• Identify opportunities for improving business processes, internal controls, and reducing organizational risk.
• Mentor and develop junior team members.

Qualifications & Experience

• Bachelor's degree in Accounting, Finance, Information Systems, or related field required.
• CPA, CIA, CISA, or other professional certification preferred.
• At least 4 years of internal controls experience; SOX experience at a US publicly traded company required.
• Airline industry experience preferred.
• Knowledge of US GAAP, SOX compliance, COSO control frameworks, and applicable regulatory environments.
• Experience with Microsoft Dynamics 365 or other large ERP systems, AuditBoard or other audit management software, and Alteryx or other data analytics and RPA tools preferred.
• Proficiency in Microsoft Excel, Word, Outlook, and PowerPoint required.
• Excellent written, verbal, and interpersonal communication skills; high integrity.
• Ability to work independently, manage multiple deadlines and projects, and thrive in a fast-paced environment.