SENIOR AUDITOR JOB DESCRIPTION

A Senior Auditor's judgment is what separates a control environment that holds from one that quietly deteriorates. Sound professional assessment. In financial services and public accounting firms, where fiduciary obligations and regulatory frameworks such as SOX 404 and IFRS govern how risk is reported and remediated, that judgment must be both technically grounded and independently exercised. The Senior Auditor owns the full scope of an engagement - from planning and fieldwork through findings and management recommendations - while maintaining the objectivity that gives audit conclusions their weight.

As the Senior Auditor, you will evaluate the design and operating effectiveness of internal controls, translate findings into actionable recommendations, and deliver audit opinions that shape how the organization manages financial and regulatory risk. You will work within an internal audit function or public accounting practice, coordinating with business leadership, control groups, and external regulators while reporting to an Audit Manager or Head of Internal Audit.

Career Impact: Sustained experience at the Senior Auditor level - particularly across SOX-scoped engagements and regulatory reporting reviews - is one of the most direct routes to CIA or CPA credentialing and to advancement into Audit Manager or Director of Internal Audit roles.

Business Impact: The findings this role produces determine whether control weaknesses reach regulators or get remediated first, directly affecting an organization's standing with oversight bodies and its ability to operate within fiduciary and capital adequacy requirements.

Growth Opportunity: Exposure to multi-entity audit programs spanning financial reporting, compliance, and operational risk builds the cross-functional fluency that senior audit leadership and risk advisory roles specifically require.

• Plan and scope audit engagements, setting timelines and risk-based testing approaches that align with departmental standards.
• Execute fieldwork for financial and compliance audits, including substantive testing, interim reviews, and control walkthroughs.
• Evaluate internal control design and operating effectiveness, documenting conclusions with sufficient evidence to support audit opinions.
• Draft audit findings, root cause analyses, and management recommendations in clear, well-supported written reports.
• Monitor remediation actions submitted by business units to confirm that original control weaknesses have been adequately addressed.
• Assess SOX 404 deficiency classifications and overall audit opinions, applying professional judgment to scope expansions and exceptions.
• Mentor and provide structured feedback to junior auditors during and after engagements to support their technical development.
• Collaborate with business management, compliance, and external auditors to maintain working relationships while preserving audit independence.

• Bachelor's degree in Accounting, Finance, Business Administration, or equivalent work experience.
• 3 or more years of internal or external audit experience, with demonstrated exposure to financial reporting or regulatory compliance engagements.
• Active or in-progress CPA, CIA, or equivalent professional certification.
• Solid understanding of internal control frameworks and risk-based audit methodologies, including application to financial and compliance audits.
• Working knowledge of IFRS, U.S. GAAP, or applicable regulatory reporting standards relevant to the organization's jurisdiction.
• Proven ability to document control testing, write audit findings, and present recommendations to senior management clearly and independently.
• Strong analytical skills applied to assessing control weakness probability, financial risk exposure, and audit scope decisions.
• Effective interpersonal and written communication skills, with the ability to manage stakeholder relationships while maintaining objectivity.

• Experience with SOX 404 scoping, deficiency classification, and integrated audit programs across multi-entity organizations.
• Familiarity with data analytics techniques applied to audit sampling, trend identification, and continuous monitoring programs.
• Background in fiduciary auditing, capital adequacy review, or regulatory reporting under frameworks such as 12 CFR 9 or IFRS liquidity standards.
• Prior experience in a public accounting firm or a global internal audit function with cross-border engagement responsibilities.

• Audit engagement completion rate against planned timelines and budget hours, reflecting planning and execution discipline.
• Percentage of management action plans verified as adequately remediated within agreed closure deadlines.
• SOX deficiency classification accuracy, measured by consistency with external auditor and regulatory concurrence.
• Report issuance cycle time from fieldwork completion to final management sign-off, reflecting drafting and review efficiency.
• Finding acceptance rate by business management, indicating the persuasiveness and technical grounding of recommendations.
• Typical tools: audit management platforms (commonly CaseWare or TeamMate); data analysis software (commonly ACL or IDEA).

• Base Salary Range: $75,000 to $110,000 depending on experience and market.
• Bonus: Annual performance bonus typically 5% to 15% of base salary.
• Equity: Rarely offered at this level outside of publicly traded firms.
• Health Benefits: Medical, dental, and vision coverage standard.
• PTO: 15 to 20 days annually plus standard public holidays.
• Common Perks: CPA/CIA exam reimbursement, CPE allowance, travel expense coverage.

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

Successful completion of a background check, which may include employment history verification and credit review consistent with the financial services context of this role, is 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 are available to individuals with disabilities throughout the application and employment process. Candidates must be authorized to work in the United States.

The Senior Auditor leads audit engagements from planning through reporting, delivering control opinions and recommendations that strengthen the internal control environment across financial services operations and global business units. Partnering with stakeholders, control groups, external auditors, and regulators, this role shapes risk management outcomes while maintaining independence and driving continuous auditing programs aligned to evolving industry and regulatory standards.

Key Responsibilities

• Lead and participate on audit engagements from planning to reporting, producing quality deliverables to both department and professional standards while ensuring audits are completed timely and within budget.
• Work closely with global audit colleagues in the early identification of emerging control issues and reporting them timely to audit management and business stakeholders.
• Recognize the confidential nature of Internal Audit communications and protect the confidentiality and security of information in accordance with firm policy.
• Partner with stakeholders, business management, control groups, external auditors, and regulators while maintaining independence.
• Finalize audit findings and use judgment to provide an overall opinion on the control environment through developing recommendations to strengthen internal controls.
• Communicate audit findings to management and identify opportunities for improvement in the design and effectiveness of key controls.
• Implement and execute an effective program of continuous auditing, including monitoring of key metrics to identify control issues and adverse trends.
• Effectively manage teams where required, performing timely review of work performed and providing honest and constructive feedback.
• Stay up-to-date with evolving industry and regulatory changes impacting the business and participate in appropriate control forums.
• Champion a culture of innovation and drive efficiency through automation and new technologies.

Required Qualifications

• Bachelor's degree or relevant financial services experience required; CPA, CIA, and/or Advanced Degree in Finance or Accounting preferred.
• 7+ years of internal or external auditing experience, or relevant business experience.
• Fiduciary and 12 CFR 9 expertise and knowledge.
• Experience with internal audit methodology and applying concepts in audit delivery and execution.
• Solid understanding of internal control concepts with the ability to evaluate control adequacy by considering business and technology risks in an integrated manner.
• Strong analytical skills, particularly in assessing the probability and impact of internal control weaknesses.
• Excellent verbal and written communication skills with strong interpersonal skills to present complex and sensitive issues to senior management and influence change.
• Proven ability to multi-task, assess and change priorities, and work effectively under pressure.
• Flexible to changing business priorities; willing to travel as needed.

Embedded within the Group Finance audit function, the Senior Auditor conducts reviews and risk assessments across financial and regulatory reporting areas, providing value-added solutions that strengthen the control environment for senior management. Working closely with global audit teams and audit mandate leads, this role builds relationships with senior stakeholders while monitoring risk profiles and reviewing remediation actions to confirm original risks have been adequately addressed.

Core Functions

• Conduct reviews and audits of Group Finance and related business areas and provide practical, innovative, and value-added solutions to issues identified.
• Analyze and assess financial and regulatory reporting risks and barriers to delivery assumed by Group Finance and support functions.
• Identify and evaluate the effectiveness of controls designed to address those risks.
• Document and communicate issues, root causes, and risks and prepare reports of audit findings for senior management.
• Monitor results, risk profile, and developments within Group Finance audit units and provide input for planning sessions.
• Cooperate effectively with global audit teams and, when leading an audit, manage auditors and support the audit mandate lead.
• Review remediation actions submitted by the business for closure to assess whether original risks have been addressed.
• Develop and maintain relationships with senior management.

Qualifications & Experience

• University degree required.
• Strong experience in audit, compliance, or internal risk management within the financial industry, ideally with knowledge of IFRS and regulatory reporting requirements such as capital adequacy and liquidity.
• Understanding of banking operations and regulations with a quantitative approach to problem solving.
• Strong analytical skills with ability to use data analytics to gain insights into transactions, clients, and investment products.
• Reliable when working independently with sound judgment for when to escalate issues; strong time management skills with ability to work under minimal supervision.
• Fluent in English with strong verbal and written communication skills.
• Flexible and committed team player willing to travel to other UBS locations for audit assignments; curious and ambitious to advance career in an international environment.

Reporting to the Head of Internal Audit or Audit Manager, the Senior Auditor delivers audits, issue closure verifications, and risk-focused reviews that meet GIA's performance KPIs and quality standards within a complex financial services organisation. Partnering with business leaders and the broader Enterprise Risk and Compliance community, this role contributes to the ongoing development of audit methodology and drives a resilient culture of risk and compliance across the business.

Primary Duties

• Deliver audits, reviews, and issue closure verification on time to meet GIA's performance KPIs and quality standards.
• Provide high-quality draft audit reports for management and complete other key reviews or projects at the request of the GM or Head of Internal Audit.
• Establish, develop, and maintain strong working relationships with business leaders to understand strategic objectives and current and emerging risks.
• Influence the business to improve risk management practices and provide insights that enhance how risks are managed.
• Ensure GIA maintains a strong and valued profile across Insignia and supports the delivery of GIA's strategic priorities.
• Effectively leverage technology tools and data analytics to optimise audit coverage, efficiency, and insight.
• Contribute to the ongoing development and improvement of audit processes and methodology.
• Support the Head of Internal Audit and Audit Manager in building team engagement and ongoing team development.
• Actively participate in the broader Enterprise Risk and Compliance community and help drive a strong culture of risk and compliance.

Skills & Qualifications

• Undergraduate degree in Business, Commerce, Law, or relevant field required; postgraduate studies in Risk, Compliance, and/or Finance well regarded.
• Demonstrated external audit, internal audit, risk assurance, or compliance experience in complex financial services organisations.
• Understanding of the regulatory framework as it applies to a complex Australian financial services provider.
• Demonstrated understanding of internal audit processes and methodologies with strong business and financial acumen.
• Demonstrated ability to build networks, articulate business risks and controls, and negotiate and influence stakeholders.
• Ability to work effectively within complex decision-making and organisational structures to deliver projects and communications.
• Strong personal integrity, determination, resilience, problem-solving skills, and attention to detail.

Sitting at the intersection of technical audit execution and client advisory, the Senior Auditor performs end-to-end Australian audit engagements including detailed analytical procedures, substantive testing, and internal control scrutiny across public practice engagements. Operating across financial and compliance audits from interim to final testing, this role prepares statutory financial statements and tax computations while advising junior staff and liaising with managers to ensure timely job completion.

Duties

• Read, understand, and follow audit planning memo and audit program.
• Develop audit plans as required and undertake fieldwork for financial and compliance audits including interim and final testing.
• Prepare work papers in accordance with Audit Methodology and prepare clear and concise reports.
• Fully utilize audit software CaseWare and advise junior staff on usage.
• Prepare statutory financial statements and basic tax computations.
• Apply computer simulations and computer-assisted techniques in performing audit engagements.
• Draft technical memos for manager and partner review.
• Provide feedback to staff on a regular basis during and at completion of assignments.
• Liaise with Managers to ensure jobs are reviewed and completed on time.

Requirements

• CA, CPA, or ACCA qualified or part qualified.
• Previous experience in an external audit role within Public Practice.
• Experience with Australian Auditing Standards and Australian Accounting Standards.
• IFRS or GAAP is a plus; overview of Australian/US taxation including tax and GST preferred.
• Able to deliver audits end-to-end in CaseWare with all sections completed.
• Excellent attention to detail and strong communication skills.
• Previous experience dealing with stakeholders at various levels.

A key member of the audit department, the Senior Auditor delivers audit services to local and international clients across industries and sizes, reviewing assignments within predetermined budgets and timeframes while identifying client needs and areas of audit work. Collaborating across internal departments and liaising with client representatives, governmental authorities, and associates, this role supports junior team members through training and coaching while ensuring compliance with internal policies and procedures.

Functions

• Provide audit services to local and international clients of various industries and sizes.
• Review small audit and accounts assignments for the attention of audit managers.
• Provide high-quality client service within predetermined budgets and timeframes.
• Cooperate with client representatives for audit planning purposes and liaise with other departments to provide client support and advice as required.
• Maintain excellent business relationships with existing customers, associates, and governmental authorities.
• Identify client needs and areas of audit work.
• Provide training, coaching, and support to more junior team members.
• Ensure compliance with internal policies and procedures.

Experience & Qualifications

• University degree in Accounting, Finance, or related field with strong academic credentials.
• 2–4 years of related experience in the audit department of an audit firm.
• Computer literacy with very good knowledge of Microsoft Office Suite.
• Strong results orientation with ability to work in a dynamic team environment.
• Excellent verbal and written communication skills in both Romanian and English.
• Positive, mature, and professional attitude with strong interpersonal skills.

Audit schedule integrity and accreditation compliance depend on the Senior Auditor, who plans and carries out audits against ISO 22000, BRC, IFS, and ISO 9001 standards while collecting and analyzing data to detect control deficiencies, fraud, and noncompliance across food sector operations. Based within a certification body or food industry audit function, this role serves as technical contact for the auditor team and evaluates auditors, creating documentation and reports that directly support client remediation and ongoing accreditation status.

Accountabilities

• Plan, prepare, and carry out audits in compliance with accreditation requirements.
• Coordinate the schedule and audit plan with the customer and, if necessary, with the auditor team.
• Collect and analyse data to detect deficient controls, duplicated effort, fraud, or noncompliance with laws, regulations, and management policies.
• Lead audits in the function of lead auditor as required.
• Record strengths, deviations, recommendations, and evidence viewed.
• Create audit documentation and audit reports.
• Prepare and explain audit findings and recommend solutions to the auditee.
• Conduct audits under multiple accreditations and serve as technical contact for auditors and evaluate auditors.

Technical Qualifications

• University degree in Food Engineering or related discipline.
• Appointed as Lead Auditor in ISO 22000, BRC, IFS, or ISO 9001 standards with auditor experience.
• At least 5 years of work experience in the food sector.
• Proficient in MS Office programs.
• High communication skills; good level of English.
• No travel restrictions; valid driving license required.

As the Senior Auditor, this role engages in audit projects and consulting services for Group management, ensuring audit work meets departmental quality standards while coaching and supervising auditors through on-the-job training. The audit team relies on this work to produce timely reports, carry out effective follow-up on findings, and maintain the high standards expected of international or sizeable CPA firm environments.

Leadership Responsibilities

• Engage in audit projects and provide consulting services to Group management.
• Ensure audit work is performed to high quality and in compliance with departmental guidelines.
• Coach and supervise auditors through on-the-job training.
• Produce reports and present results of audit and consulting projects effectively.
• Carry out follow-up work on audit findings and perform ad hoc projects as assigned.

Position Requirements

• Bachelor's degree in Accounting, Finance, or related discipline.
• CPA, CIA, CISA, or equivalent qualification required.
• At least 5 years of experience in auditing, accounting, or information technology.
• Candidates with less experience may be considered for Auditor.
• Experience in international or sizeable CPA firms is desirable.
• Proficient in Microsoft Office Suite and Word Processing applications.
• Strong organisational skills, detail-minded, with strong business acumen.
• Excellent written and spoken communication skills in English and Chinese (Cantonese and Putonghua).
• Frequent travel should be expected.

Senior Auditor owns client-facing audit engagements from planning through fieldwork and reporting, serving as the on-site point of contact for the firm while assisting the team in meeting tight deadlines and budgets. The work directly supports audit managers by delivering analyzed financial information, prepared management reports, and a mentored junior staff pipeline capable of executing to firm standards.

Strategic Responsibilities

• Assist in the planning of audits including research to understand client business risk and setting schedules and timelines.
• Complete fieldwork and analyse financial information.
• Assist in the preparation of reports to present to management.
• Serve as the point of contact for the firm on site with clients.
• Assist the team in meeting tight deadlines and budgets.
• Mentor and train junior staff.

Knowledge Skills & Abilities

• CA/CPA qualifications beneficial but not essential.
• Strong knowledge of Australian Auditing Standards.
• Client-focused, value-add mindset with demonstrated ability to complete assignments within set timeframes.
• Excellent interpersonal skills with a proven ability to multi-task, prioritise, and manage time effectively.
• Strong dedication with active participation in firm initiatives.

The Senior Auditor owns the planning and execution of internal audits and special projects across Eaton's EMEA manufacturing operations, evaluating control design and operating effectiveness to ensure business processes and procedures meet established standards. Reporting to the audit leader and collaborating with local and senior management across multiple sites, this role counsels on accounting and compliance matters and contributes directly to the Annual Risk Assessment and Annual Audit Plan.

Ownership Areas

• Conduct audits in assigned areas under the supervision of the audit leader to evaluate the design and operating effectiveness of internal controls, business processes, and procedures at Eaton operations.
• Prepare written audit findings and recommendations for discussion with local management.
• Produce clear, concise, accurate work papers in a timely manner.
• Participate in opening and closing meetings with local and senior management.
• Follow up and review implemented management action plans and remediated audit findings with limited direct supervision.
• Present audit outcomes clearly and concisely to senior leaders.
• Gather information as part of the Annual Risk Assessment process and contribute to the preparation of the Annual Audit Plan.
• Counsel as an expert for accounting, compliance, and internal controls matters.

Professional Experience

• Bachelor's degree in Accounting, Finance, or Business Administration or equivalent; progress toward CPA, ACCA, CIA, CMA, or CISA preferred.
• 3–5 years of cumulated audit experience, ideally in internal audit, external audit, or finance in a manufacturing environment.
• Good knowledge of U.S. GAAP; proficient in internal audit key concepts including risk-based and financial audits.
• Proven experience documenting and testing controls, identifying risks, and developing audit procedures to assess design and operating effectiveness of internal controls.
• Familiarity with ERP systems such as Oracle Financials, SAP, or MFG/Pro desired.
• Strong interpersonal and written and verbal communication skills with ability to present recommendations clearly to management.
• Fluent in English and at least one other European language such as German, Polish, Czech, French, or Turkish.
• Willingness to travel up to 40% within EMEA; ability to work effectively in a dynamic, multicultural, and international environment.

Embedded within a CPA firm serving nonprofit organisations, the Senior Auditor functions as in-charge auditor for moderately complex engagements, overseeing the audit team, managing client deliverables, and maintaining professional relationships aligned to the firm's mission and core values. Working closely with Associates through intentional coaching and with clients through proactive engagement, this role builds professional development capacity within the team while delivering excellent, timely audit service across NPO-focused accounting engagements.

Key Deliverables

• Function as in-charge auditor for moderately complex audit engagements, including oversight of the audit team, engagement communication, development of audit documents, review of work papers, and preparation of client deliverables.
• Build and maintain proactive, professional relationships with clients for assigned engagements.
• Continue professional development through an intentional growth plan with a focus on NPO organisations and corresponding accounting issues and trends.
• Help Associates develop professionally through on-the-job coaching and intentional training.
• Display integrity and professional behaviour consistent with CapinCrouse's focus, vision, mission, and core values.
• Respectfully act consistent with client values.

Education & Experience

• Bachelor's degree in accounting or a related finance discipline.
• CPA certification required; 2+ years of related audit or applicable business experience, with public accounting experience preferred.
• Proficiency in Microsoft Office required; Citrix and ProSystem desired.
• Ability to develop open and trusting relationships and work effectively as a team member or leader.
• Motivation to grow professionally and serve with excellence; reputation of integrity even in conflictive situations.
• Desire to work as a professional in a CPA firm aligned with CapinCrouse's focus, vision, mission, and core values.

Reporting to the BBH Auditing team leadership, the Senior Auditor delivers internal audit services that improve the control environment, streamline business operations, and support operational excellence across BBH business units by evaluating risks and controls, executing audit tests, and following up on corrective actions. Partnering with employees at all levels and operating as part of a project team, this role summarizes findings for management review and applies emerging audit tools and data analysis techniques to strengthen assurance outcomes.

Areas of Ownership

• Develop, execute, and document control evaluations individually and as part of a project team.
• Analyze and organize audit data and summarize audit findings for management review.
• Assess and escalate issues identified during audit assignments or special projects.
• Participate in audit results conversations with management.
• Apply and leverage current and emerging audit tools and techniques in data analysis.
• Perform technical research using external and internal source material and carry out components of the audit program.
• Effectively utilize the automated work papers system to document work throughout the audit.
• Support ad hoc projects as assigned.

Background & Experience

• Bachelor's degree in accounting, finance, or related discipline.
• 3–5 years of work in audit or relevant experience.
• Strong analytical skills with ability to present complex and sensitive issues to senior management.
• Excellent verbal and written communication skills.
• Works well individually and in teams by sharing information and supporting colleagues.
• Ability to effectively prioritize multiple tasks.

Sitting at the intersection of corporate governance and operational risk, the Senior Auditor leads and participates in audits of systems and processes across multiple businesses throughout the Americas, evaluating internal control design and operating effectiveness while applying SOX 404 deficiency classification judgment to shape overall audit opinions. Operating across Finance leadership and business unit management, this role directs internal audit team members, scopes engagements, and produces work paper documentation that supports regulatory guidance adherence and constructive control improvement recommendations.

Role Responsibilities

• Lead and participate in audits and reviews of systems and processes, with emphasis on internal controls and business ethics at the corporate level and across multiple businesses throughout the Americas.
• Plan and scope audits, conduct opening, closing, and status meetings, execute audit programs, conduct interviews and testing, document findings, and write and review audit reports.
• Evaluate the design and operating effectiveness of internal controls, adherence to policies and procedures, and regulatory guidance.
• Utilize judgment to expand scope or conduct further test work based on trends or exceptions identified and prepare work paper documentation to support conclusions reached.
• Discuss irregularities, exceptions, and deficiencies with supervisory personnel and assess associated risk including SOX 404 deficiency classification and overall audit opinion.
• Interact with leadership within Finance and the businesses and provide appropriate direction to other internal audit project team members.

Minimum Qualifications

• Bachelor's degree in Accounting, Finance, or related area.
• CPA, CIA, or other professional certification preferred.
• 4–6 years of demonstrated experience in audit, accounting, or finance; internal or external audit experience required.
• Understanding of SOX and internal control concepts with experience applying them to plan, perform, manage, and report on evaluations of various business processes and functions.
• Experience with data analytics tools desired; proficient in Microsoft Outlook, Word, Excel, and PowerPoint; SAP experience preferred.
• Strong written and verbal communication skills with the ability to explain audit findings, obtain management buy-in, and contribute to finished reports.
• Ability to work effectively in a team environment and independently with limited guidance; requires travel approximately 10–20% of the time.