Manager IT Risk and Controls

About the Team

The Internal Controls function sits within the broader Finance Risk Management (FRM) organization and plays a key role in strengthening the integrity, scalability, and reliability of OpenAI's finance-critical operations.

Our team designs and governs the Internal Controls over Financial Reporting (ICFR) framework that supports accurate, transparent financial results. We focus on business-process controls across areas like procure-to-pay, payroll, revenue, month-end close, and infrastructure-related spend. We work closely with Accounting, Procurement, People Ops, Strategic Finance, Legal, and Compliance to ensure processes are well-designed, well-documented, and audit-ready.

As part of FRM, we contribute to OpenAI's overall financial risk posture by supporting audit readiness, third-party risk considerations, and ongoing process improvements across the finance ecosystem. Together, we help build the foundation of trust and operational clarity needed for OpenAI to scale responsibly..

About the Role

We're seeking an execution-oriented Manager, Internal Controls to help operate and enhance OpenAI's financial reporting control environment. This role supports risk assessments, control design, documentation, and program execution across critical financial areas-spanning disbursements and treasury operations, global tax and payments, and compensation and payroll processes.

You will collaborate closely with Accounting, Procurement, People Ops, Tax, Treasury, and cross-functional partners to ensure processes are well-controlled, consistently documented, and audit-ready. This is a hands-on role ideal for someone who enjoys turning ambiguous workflows into clear, testable, scalable controls.

This position reports to the Senior Manager of Finance Risk Management.

In this role, you will:

• Supporting risk assessments across key financial processes (e.g., PTP, payroll, revenue, close), identifying control gaps and improvement opportunities.

• Helping design and update preventive and detective controls aligned with COSO and ICFR expectations.

• Building and maintaining process documentation, narratives, RCMs, and process flow diagrams.

• Coordinating day-to-day control execution and readiness with co-sourced partners and internal teams.

• Tracking control performance, documentation quality, evidence readiness, and remediation progress.

• Supporting continuous monitoring and helping identify opportunities to streamline or automate controls.

• Partnering with cross-functional teams to embed controls into evolving workflows, systems upgrades, and new business initiatives.

• Helping map end-to-end workflows to understand risks, dependencies, and handoffs.

• Providing clear guidance on control expectations, documentation standards, and audit requirements.

• Preparing evidence, walkthrough material, and documentation for external auditors.

• Coordinating audit requests, tracking findings, and partnering with process owners on remediation.

• Supporting the broader FRM team on audit readiness, governance projects, and cross-functional controls initiatives.

You might thrive in this role if you:

• Bachelor's degree in Accounting, Finance, Business Administration, or related field.

• 4-6+ years of experience in internal controls, SOX/ICFR, internal audit, or financial process improvement.

• Solid understanding of ICFR, the COSO framework, and control design/testing methodologies.

• Experience operating or supporting controls programs, ideally in a dynamic, rapidly scaling environment.

• Strong communication and stakeholder-management skills with teams that span finance, operations, and compliance.

• Analytical problem-solving capabilities and comfort navigating evolving processes.

• Familiarity with ERP or sub-ledger systems (e.g., Workday, Netsuite, Oracle) and control/audit tools (e.g., AuditBoard, Workiva) is a plus.

About OpenAI

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.

We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.

For additional information, please see OpenAI's Affirmative Action and Equal Employment Opportunity Policy Statement.

Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

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Compensation Range: $190K