OpenAI
New York, NY, USA
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...