Job Overview:
The SOX Lead Auditor is responsible for executing testing procedures to support the company's Sarbanes–Oxley (SOX) Section 404 compliance program. This position is focused on testing of business process controls, IT application controls, and IT General Controls, documentation of results, and identification of deficiencies. The SOX Lead Auditor ensures all work is performed in accordance with internal SOX methodology and regulatory standards. The role requires strong analytical skills, fluency in English, and the ability to communicate exceptions clearly with management to ensure alignment on findings.
Responsibilities:
SOX Control Testing Execution
- Support ICFR test program including training and preparation tasks such as reviewing process narratives and prior year workpapers
- Execute design/operating‑effectiveness testing for business process controls, IT application, and IT General Controls in accordance with established SOX testing procedures
- Document testing workpapers that clearly support the test steps performed, evidence obtained, and conclusions reached
- Evaluate whether controls were performed as designed and in compliance with SOX requirements
- Perform data validation, sample selection, and evidence verification with a high level of accuracy and consistency
Deficiency Evaluation, Stakeholder Alignment & Reporting
- Identify control exceptions or potential deficiencies based on testing results
- Prepare clear documentation of exceptions, including the nature of the issue, supporting evidence, and impact on the control objective
- Communicate findings to SOX Senior Manager to confirm understanding and alignment on whether an exception constitutes a deficiency
- Facilitate discussions with process owners and management to ensure alignment on the reported condition reported, and its nature
- Communicate deficiencies confirmed with control owners to Global Internal Controls for root cause assessment and remediation plan formulation
Collaboration & Audit Support
- Provide the SOX Senior Manager with timely updates on testing progress, issues, and potential deficiencies
- Support external auditors by providing requested workpapers and answering follow‑up questions related to testing
Methodology & Quality Assurance
- Ensure all testing is performed in accordance with internal SOX methodology, PCAOB standards, and documentation expectations
- Participate in internal quality reviews of workpapers and revise documentation as needed to meet internal and external audit standards
Language Requirements
- Maintain English communication skills to support stakeholders across regions and ensure accuracy in discussions and documentation
- All documentation is to be prepared in English
Qualifications:
- 5 plus years professional experience in SOX 404, internal audit, external audit or risk advisory, supporting multinational organizations
- Strong knowledge of SOX 404 requirements, ICFR concepts, US GAAP, internal controls, and external audit reliance models
- Proficiency in Microsoft Office tools
- Communicate effectively in English, both verbally and in writing, by adapting communication style to individuals at all levels of the organization
- Ability to think and work analytically
- Goal-oriented and outgoing with strong interpersonal and teamwork skills
- Ability to work in a diverse multi-cultural environment
- Professional certification preferred (CPA, CIA, CFE, CISA or equivalent) preferred
- Experience with data analytics tools (e.g., Power BI, ACL) preferred
- Experience with audit management software (preferred)
The qualified candidate must be able to work with multiple organizations, time zones and teams, consistently meet deadlines and work well under time constraints and be able to quickly learn and understands diverse business areas/systems.
