Internal Audit Intern - IT Audit, Internal Controls/SOX

Job Summary

This opportunity is a part-time, paid internship within the CSX Internal Audit Department, offering two distinct tracks: Information Technology (IT) Audit and Internal Controls (SOX). Interns will support key audit, analytics, and automation initiatives across Sarbanes-Oxley (SOX) 404 control testing and IT audit activities. Through these experiences, interns will develop skills in risk assessment, internal controls, audit testing, and professional communication.

Throughout the internship, interns will gain hands-on experience in the internal audit function of a Fortune 500 public company, working alongside audit professionals, business partners, and external auditors. Interns will receive training and mentorship, participate in cross-functional learning opportunities, and build their professional network through exposure to senior leadership and executive networking events. Flexible scheduling allows interns to balance internship responsibilities with academic commitments.

What You'll Experience 

• 10-Week Summer Internship Program: May 24, 2027 – July 30, 2027
  While the summer internship program officially ends on July 30, 2027, the internship may be extended through February 2028 based on business needs, intern performance, and required approvals.
• Location: CSX Headquarters in Jacksonville, Florida (on-site)
• Schedule: Part-time (minimum 25 hours/week)
• Housing Support: Eligible interns may receive complimentary housing for the duration of the program. Travel, transportation, and other personal expenses are not provided.
• Competitive Compensation: Earn competitive hourly pay while gaining valuable professional experience. 
• Professional Development Opportunities: Enhance your skills through executive networking events, lunch & learn sessions, local site visits, community service activities, cross-functional exposure, and networking opportunities designed to help you build meaningful connections across CSX. 

Primary Activities and Responsibilities

IT Audit Track

• Support Sarbanes-Oxley (SOX) 404 IT general control testing of logical security, change management, systems monitoring, and back-up and recovery for financially-significant systems and supporting IT infrastructure
• Perform audit procedures: develop understanding of company processes and controls, identify relevant criteria, review and analyze evidence, and assess control design and effectiveness
• Document procedures performed, evidence reviewed, and conclusions clearly and concisely
• Communicate or assist in communicating results via written updates and meetings
• Assist with other IT audits and data analytics projects as assigned

Internal Controls (SOX) Track

• Support Sarbanes-Oxley (SOX) 404 control testing and assist external auditors in executing audit procedures in a direct assistance capacity 
• Complete assigned external audit procedures over the company’s financial statements and filings
• Coordinate and schedule walkthrough meetings with process and control owners, including drafting meeting agendas and sending meeting invites
• Develop evidence request lists to meet design and operating effectiveness objectives 
• Participate in SOX control walkthrough meetings, applying professional skepticism, documenting key discussion points, and summarize key elements
• Execute SOX testing procedures, including developing test plans, evaluating supporting evidence, performing sample-based testing, identifying exceptions, and documenting conclusions 
• Identify and document control exceptions and associated recommendations
• Develop professional relationships with IA team members, business partners, and external auditors

Minimum Qualifications

• Must be at least 18 years of age
• Must be eligible to work in the United States without sponsorship
• Be a rising senior or graduate student enrolled in an accredited college or university, with an anticipated graduation date of December 2027or May 2028.
• Pursuing a degree in Accounting, Finance, Business Administration, Economics, Information Systems, Computer Science, Engineering, or a related field (sophomore level or higher)
• Cumulative minimum GPA of 3.0 (4.0 scale)
• Previous work or internship experience
• Proficient in Microsoft Office/M365 applications, including Excel, Word, and PowerPoint

Preferred Qualifications

• GPA of 3.5 or higher (4.0 scale)
• Pursuing CPA educational requirements (for Internal Controls/SOX track)
• Relevant coursework in Auditing and/or Accounting Information Systems