Finance & Operations Audit Leader

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 mon…