About the Team

The OpenAI Audit Team is on a mission to build the future of internal audit from the ground up. Our ambition will be powered by a high-energy, technically exceptional team with the judgment, intellectual curiosity, and creativity to harness the latest advances in AI and design a truly next-generation audit function.

As AI reshapes how work is performed across the enterprise, Internal Audit will use AI, automation, and data analytics to identify and assess the most significant and emerging risks across the business, including technology, cybersecurity, finance, compliance, operations, and data.

We will build trusted partnerships at every level—from the Board of Directors and senior leadership to the teams delivering on OpenAI’s mission every day. We will operate as both an independent assurance provider and a trusted advisor, bringing an objective and pragmatic perspective to critical decisions. By engaging closely with management while preserving our independence, we will help the business innovate responsibly, move with confidence, and manage risk without creating unnecessary barriers.

About the Role

As the Finance & Operations Audit Leader, you will help shape the strategy, methodology, technology, and culture of a new audit function. You will lead complex audits, forensic and investigative reviews, and advisory work across financial reporting, accounting, finance, and business operations, while addressing related compliance risks. You will advise leaders on practical ways to strengthen governance, execution, accountability, and risk management.

You are an experienced, hands-on professional who combines deep finance and accounting knowledge with strong audit, risk, and business judgment. Your work will span across finance & accounting areas including treasury, tax, revenue, financial planning, business operations, and enterprise governance, with opportunities to apply forensic accounting techniques to complex transactions, anomalies, and potential misconduct.

You will move comfortably between executive-level governance questions and detailed examination of financial records, processes, controls, and transaction-level data. You will understand how risks intersect across functions and form clear, well-supported conclusions in fast-moving or ambiguous situations.

You will have meaningful influence over how the function develops, including how we apply AI, automation, and analytics to financial and operational risk assessment, audit planning, testing, continuous monitoring, and reporting. This is an opportunity to help build a state-of-the-art capability rather than inherit a traditional audit model.

This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.

In this role, you will:

• Lead risk-based audits and advisory reviews across finance, accounting, and business operations, with related compliance risks considered as part of an integrated risk assessment.

• Assess the governance and oversight of financial management and critical business operations, including major enterprise programs, third-party relationships, and operational resilience.

• Evaluate financial processes and controls across financial reporting, accounting, treasury, tax, revenue, procurement, payroll, expense management, and financial planning, with a focus on accuracy, integrity, scalability, efficiency, and resilience.

• Conduct or support forensic accounting and investigative reviews involving unusual transactions, fraud indicators, control circumvention, or other financial irregularities, and develop clear, evidence-based conclusions.

• Evaluate operational processes and relevant compliance obligations, including risks arising from new products, markets, partnerships, organizational changes, and the use of AI in financial and operational workflows.

• Use data analytics, automation, and AI to improve risk assessment, scoping, testing, continuous monitoring, and reporting, including analysis of transaction populations, anomalies, control weaknesses, and emerging risks.

• Translate complex financial and operational observations into clear business implications and practical, timely advice that supports innovation, growth, accountability, and effective risk management.

• Build trusted relationships across Finance, Accounting, Operations, Legal, Compliance, and other teams; support clear reporting to executive management, regulators, and the Board; and monitor relevant accounting, regulatory, and industry developments.

• Coach colleagues, share finance, accounting, and audit expertise, and contribute to a culture of high standards, sound judgment, curiosity, ownership, and continuous learning.

You might thrive in this role if you have:

• 10-12+ years of relevant experience in internal audit, public accounting, corporate finance or accounting, forensic accounting, operational audit, or a related field.

• Deep expertise in financial reporting, accounting, and internal controls, with strong knowledge of several areas such as treasury, tax, revenue, procurement, payroll, expense management, or financial planning.

• Demonstrated experience leading complex financial and operational audits from risk assessment and scoping through testing, reporting, remediation, and issue validation.

• Experience with forensic accounting, investigations, fraud risk, or transaction-level data analysis is highly valued.

• A strong understanding of data and AI risks—including data quality, lineage, governance, access, and analytics—plus experience using automation or AI-assisted techniques in audit, finance, accounting, or control testing.

• The ability to understand end-to-end business processes, analyze incomplete or conflicting financial and operational information, ask incisive questions, and reach well-supported conclusions.

• The confidence to challenge constructively, communicate complex issues clearly to executives, and collaborate across Finance, Accounting, Operations, Legal, Compliance, Product, and senior management.

• A relevant bachelor’s degree or equivalent practical experience, together with the initiative, curiosity, and adaptability to build a new capability in a fast-moving environment.

• A CIA or CPA credential—or a comparable internationally recognized audit or accounting qualification—is strongly preferred.

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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