Senior Associate - Internal Audit (SOX) (Night Shift)

***Note: This position is open to applicants based in the Philippines only.

In the application form, please select:

Senior Associate - Internal Audit (Night Shift)

Schedule: 1:00 AM - 10:00 AM, Tuesday to Saturday

JOB SCOPE

This position executes SOX controls testing engagements for US-based clients, partnering with Engagement Managers and Associate Managers on engagement delivery, client communication, and team coaching.

Primary focus: Business Process (BP) SOX controls testing across financial and operational processes such as Order to Cash, Procure to Pay, Payroll, Financial Close.

Secondary scope (as needed): IT General Controls (ITGC), IT Application Controls, or accounting support engagements, assigned based on team capacity and client needs.

The role typically supports multiple concurrent client engagements.

ESSENTIAL JOB FUNCTIONS

To perform this job successfully, an individual must be able to perform each essential function satisfactorily. The requirements listed below are representative of the knowledge, skill, and/or ability required. Reasonable accommodations may be made to enable individuals with disabilities to perform the essential functions.

• Execute Test of Design (ToD) and Test of Operating Effectiveness (ToE) for key and non-key controls across financial and operational processes (e.g., Order to Cash, Procure to Pay, Payroll, Financial Close)
• Partner with process owners to understand and document control activities, information flows, and risks
• Evaluate IPE for completeness and accuracy, identify control deficiencies, assess root cause and impact, and document exceptions with remediation recommendations
• Prepare and/or review Risk and Control Matrices (RCMs) and well-structured working papers within audit management tools (e.g., Workiva, AuditBoard)
• Communicate testing status, blockers, and findings to Engagement Managers and client counterparts; collaborate asynchronously across time zones
• Coach and mentor Experienced Associates and Associates through workpaper reviews, on-the-job training, and regular check-ins
• Manage own workload across multiple engagements, support engagement planning, and flag bandwidth constraints early

SECONDARY JOB FUNCTIONS

• Support accounting engagements (e.g., month-end close, reconciliations, journal entry review) as needed; accounting knowledge is preferred but not required as the primary focus of this role is BP SOX controls testing
• Assist with ITGC or IT Application Controls testing when assigned based on engagement needs
• Assist with process documentation and SOP creation for clients
• Participate in internal team initiatives, knowledge-sharing sessions, and continuous improvement projects

QUALIFICATIONS: MINIMUM EDUCATION/EXPERIENCE

• Bachelor's degree in finance, accounting or a related field or professional accounting qualification.
• At least 4 to 6 years of experience in external audit, internal audit, or SOX compliance testing
• Demonstrated experience with internal controls testing (ICFR), risk assessment, and control evaluation
• Familiarity with COSO 2013 framework, PCAOB AS 2201, IIA Standards, or equivalent controls frameworks
• Experience preparing or reviewing Risk and Control Matrices (RCMs) and defining test attributes
• Experience with audit management platforms (Workiva, AuditBoard, EY Canvas, or similar)
• Proficiency in Microsoft Excel
• Excellent written and oral English communication skills (US client-facing)
• Stable internet connection and dedicated home office setup suitable for remote work
• Willingness to work the night shift (1:00 AM to 10:00 AM, Tuesday to Saturday)

Preferred:

• A professional accounting/audit certification (CPA, CIA, etc.) or IT certification (CISA, CISM, etc.)
• Prior supervisory or coaching experience (led 2+ junior team members on engagements), or demonstrated ability to execute end-to-end SOX testing independently
• SOX testing experience for US-listed companies
• Exposure to both BP SOX and ITGC testing
• Working knowledge of ERP systems (SAP, Oracle, NetSuite, QAD, etc.)
• Experience in industries such as healthcare, technology, financial services, or manufacturing
• Familiarity with ClickUp or similar project management tools
• Openness to using AI-powered tools in audit workflows

TECHNICAL AND OTHER SKILLS:

• Strong understanding of controls evaluation: key vs. non-key determination, management review controls, automated controls, segregation of duties, and sampling methodologies
• Strong time management and self-discipline in a fully remote, asynchronous environment; able to juggle multiple engagements without sacrificing quality
• Proactive communication and collaboration: escalates early, follows up persistently, documents decisions, and builds meaningful connections in a virtual team
• Analytical thinking and professional judgment when encountering ambiguous or complex scenarios
• Clear and confident communicator: able to present information effectively and respond to questions from supervisors and clients