Senior Auditor

Job Description

The Senior Internal Auditor delivers risk‑based assurance and advisory services across finance, operations, and IT, in conformance with the IIA Global Internal Audit Standards and the Internal Audit Charter. The role blends traditional auditing with advanced data analytics and responsible use of AI to improve audit coverage, quality, and speed while upholding independence and ethical requirements.

Key Responsibilities

1) Plan & Execute Risk‑Based Audits

• Lead scoping, risk assessment, fieldwork, and reporting for operational, financial, IT, and project audits; maintain documentation and evidence consistent with IIA Standards.
• Coordinate with management and the Audit Committee on plan execution and reporting cadence under the Internal Audit Charter.

2) SOX / ICFR Testing & COSO Alignment

• Perform and/or lead design and operating‑effectiveness testing over controls supporting financial reporting; align evaluations with COSO 2013 principles and entity‑level controls.
• Partner with Internal Controls & IT Compliance and external audit to streamline reliance and reduce duplication, leveraging AuditBoard where applicable.

3) Analytics‑Driven Auditing (Data Science)

• Design and run analytics to test entire populations (e.g., transactional outlier detection, trend/ratio analysis, joins across SAP/other systems); build repeatable scripts and dashboards.
• Use advanced Excel, Power BI, ACL (or equivalent) routinely in planning, testing, and reporting. Maintain robust workpapers and control libraries in AuditBoard; contribute reusable analytics and test procedures to the RCM.

4) Responsible Use of AI in Internal Audit

• Apply Copilot 365 and generative AI to accelerate evidence synthesis, draft issue criteria, and standardize report sections; follow department AI use cases and guidance.
• Identify and assess AI/model risk where business processes rely on models or ML tools; evaluate model governance, bias, data lineage, and monitoring per emerging guidance.

5) Continuous Auditing & Automation

• Contribute to scripts/workflows that automate sampling, interface/ITAC checks, and repeat tests (e.g., manual GL transaction reviews, duplicate invoice detection).
• Promote process automation and modernized audit execution (as noted in team priorities).

6) Reporting & Stakeholder Engagement

• Write clear, concise reports linking issues to business objectives and strategic priorities; drive agreement on action plans and timelines.
• Communicate complex analytics/AI findings in plain language and present to leadership with confidence and professionalism.

Basic Job Requirements

• Bachelor’s degree in Accounting, Finance, Information Systems, Data Analytics, or related field.
• Professional certification (one or more preferred): CPA, CIA, CFE, or CISA.
• 4+ years relevant audit experience; public accounting (Big 4 preferred) counts 2–3 years as equivalent.
• Willingness to travel up to 30% and work in‑office regularly (Greenville, SC).
• Demonstrated experience with AI (prompting, agent concepts) and analytics tools in an audit context.

Other Job Requirements

Critical Skills & Competencies

Audit & Professional Competence

• Risk‑based auditing, independence, objectivity, and ethics; strong documentation, communication, and collaboration.

Data Science & Analytics

• Proficiency with Excel (advanced), Power BI, ACL (or similar); comfort with SQL/Python concepts for data prep and tests (hands‑on or with support from analytics SMEs).

AI Literacy for Auditors

• Copilot 365 and generative AI use cases: risk assessment research, issue drafting, evidence summarization, and template standardization (per team use case matrix).
• Understanding of model risk management and AI governance (data quality, bias, transparency, monitoring).

Technology & Tools

• AuditBoard (controls, RCM, workflows, dashboards), SAP/ERP data navigation, MS 365 stack.
• Familiarity with audit accelerators (e.g., DataSnipper or similar) for evidence tracing inside Excel

Relationship & Communication

• Credibility with stakeholders, clear writing, and concise verbal updates; ability to influence action plans and timelines.

Preferred Qualifications

• Accredited four (4) year degree or global equivalent in accounting, business, finance, computer science, or information management

• Applicable professional certification(s) or license(s)  

• Five (5) years of related audit/internal audit/finance/information systems experience

• Demonstrated proficiency in the use of personal computer based business applications

• Demonstrated proficiency in the use of Fluor's Enterprise Risk Management system and other financial systems

• Very good interpersonal and communication skills

• Very good leadership and decision-making skills

• Ability to function in a highly professional and confidential manner, maintaining independence and objectivity from the areas audited, in compliance with internal auditing standards and ethics

• Requires a high degree of discretion and evaluation capabilities

#LI-PD1