Manager Financial Risk Management

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 OpenAIs 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 OpenAIs 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

Were seeking an execution-oriented Manager Internal Controls to help operate and enhance OpenAIs financial reporting control environment. This role supports risk assessments control design documentation and program execution across critical financial areasspanning 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:

Risk & Control Design

• 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.

Program Operations & Monitoring

• 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.

Process & Stakeholder Support

• 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.

Audit & Compliance Support

• 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:

• Bachelors degree in Accounting Finance Business Administration or related field.

• 46 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 OpenAIs 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 addition job duties require access to secure and protected information technology systems and related data security obligations.

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Required Experience:

Manager