Internal Audit – SOX Senior Manager

The Coinbase Internal Audit is an independent, third line function that reports directly to the Coinbase Audit Committee. The purpose and mission of Internal Audit is to objectively evaluate and audit the effectiveness of governance, compliance, risk management, and control process. The in-house Coinbase Internal Audit team is responsible for strategic analysis, risk assessments, development of the audit plan, project management, quality review, report issuance and issue validation across IT and business functions. By executing all aspects of audits, including planning, walkthroughs, testing, deficiency remediation, and report writing in accordance with the Irish regulatory requirements, you'll play a key role in strengthening our position as the industry leader by evaluating the effectiveness of management’s ability to control potential events or threats and ultimately add value to all our stakeholders

What you’ll be doing (ie. job duties):

• SOX & SOC Program Leadership (Third Line of Defense): As a key leader within the Internal Audit department (the third line of defense), you will lead, direct and own the company's SOX 404 and SOC (e.g., SOC 1, SOC 2) testing programs. This includes leading the annual and ongoing scoping, strategic resourcing, to ensure timely, accurate and comprehensive testing of all in-scope SOX and SOC controls. Strategically coordinate testing efforts with external auditors to maximize efficiency and ensure alignment on control assessments and findings.
• IT Controls Oversight (ITGC & ITAC): Oversee the testing of IT General Controls (ITGCs) and IT Application Controls (ITACs), ensuring comprehensive coverage and assessment of IT-dependent financial reporting and operational processes. A strong understanding of both business process and IT controls is critical.
• Cross-Functional Partnership & Stakeholder Management: Serve as the primary liaison with internal partners (e.g., Finance, Legal, IT, Security, and 2nd Line functions like Risk Management and Compliance) and external auditors. Strategically manage these relationships to coordinate audit controls testing, walkthroughs, and evidence gathering, driving initiatives to optimize audit processes and achieve significant efficiencies.
• Operational Audit Execution & Oversight (Finance & Accounting): Spearhead and execute comprehensive, risk-based operational audits of the finance and accounting functions. This includes planning, scoping, fieldwork, identifying areas for process improvement, efficiency gains, risk mitigation, and reporting.
• Impactful Audit Reporting & Recommendations: Develop and present impactful audit reports on SOX, SOC, and operational audit findings, detailing clear findings, risk implications, and pragmatic, actionable recommendations to senior management and relevant stakeholders. Partner with leadership to develop and monitor remediation plans.
• Data Integrity & IUC/IPE Governance: Establish and enforce rigorous standards for the review and validation of Information Used in the Control (IUC) and Information Produced by the Entity (IPE), ensuring the completeness, accuracy, and reliability of data underpinning control performance.
• SOX System & Technology Optimization: Drive the development, implementation, and ongoing optimization of SOX repository tools (e.g., Workiva GRC or similar systems). Drive user adoption and ensure the effective utilization of such systems to enhance program efficiency.
• SOX Testing Innovation & Efficiency: Oversee the development and implementation of new tools, technologies, and innovative testing techniques (e.g., data analytics, automation) specifically for SOX testing, with a clear objective to optimize for efficiency, reduce manual effort, and enhance the quality of testing.
• Deficiency Evaluation & Strategic Remediation: Provide expert guidance on complex control deficiencies, performing thorough root cause analysis. Drive the development of strategic, sustainable remediation plans in collaboration with process owners, and oversee and report on remediation progress and effectiveness to senior management.
• Executive & Audit Committee Reporting: Develop and present comprehensive reports, findings, and assertions related to SOX, SOC, and operational audit activities to executive leadership and the Audit Committee.
• Global Team & Resource Management: Strategically lead and manage global teams, including co-sourced and offshore resources, across multiple time zones. Set performance standards, ensure high-quality deliverables, and drive timely execution of audit and compliance activities.
• Continuous Improvement & Innovation: Champion and drive a culture of continuous improvement within the SOX, SOC, and operational audit programs. Identify and implement innovative solutions, including the development and deployment of new tools, automation, data analytics, and advanced auditing techniques, to enhance effectiveness and efficiency across all audit activities.
• Strategic Risk Assessment Integration: Lead and direct the annual and semiannual SOX risk assessment process, in close coordination with the broader Internal Audit team. Ensure findings are strategically integrated into the overall audit and compliance strategy.
• Methodology Development: Contribute to the development and refinement of internal audit methodologies for SOX compliance, SOC reporting, and operational audits, incorporating best practices and industry standards

What we look for in you (ie. job requirements):

• Bachelor's or Master's degree in Accounting, Finance, Information Systems, or a related field.
• 10+ years of progressive experience in Internal Audit, External Audit, ICFR/SOX Compliance, SOC Reporting, IT Audit, Finance, Risk Management, or related fields, with a significant portion in a leadership capacity. A substantial portion of this experience must be within the financial services industry.
• Extensive Big-4 public accounting and/or public company experience is highly preferred.
• Proven experience leading SOX and SOC (e.g., SOC 1, SOC 2) testing programs, including scoping, resourcing, and execution of control testing.
• Experience in developing and implementing new tools, technologies, or testing methodologies to improve SOX testing efficiency and effectiveness.
• Strong understanding and hands-on experience with both business process controls and IT controls, including IT General Controls (ITGCs) and IT Application Controls (ITACs).
• Demonstrated experience in leading, planning, executing, and reporting on operational audits within finance and accounting functions.
• Deep, expert-level understanding of US GAAP, SOX 404 requirements, COSO framework, PCAOB auditing standards, and relevant SOC reporting standards (e.g., SSAE 18). Proven ability to apply this knowledge to complex and evolving business scenarios.
• Extensive track record of leading and managing all aspects of ICFR/SOX programs, including risk assessment, control design and implementation, testing strategy, deficiency evaluation, and remediation oversight.
• Exceptional strategic project management skills, with a proven ability to lead complex, large-scale initiatives, manage competing priorities, and deliver high-quality results within stringent deadlines in a dynamic, global environment.
• Demonstrated ability to build strong, influential relationships and collaborate effectively with senior leadership, cross-functional teams (including IT, Security, and 2nd Line functions), and external auditors. Proven experience influencing stakeholders at all levels of the organization.
• Proven experience in successfully leading and managing globally distributed teams, including co-sourced and offshore resources, ensuring high-quality deliverables and effective collaboration across diverse time zones and cultures.
• Superior analytical, strategic thinking, and complex problem-solving skills. Impeccable judgment and a relentless commitment to quality, accuracy, and meticulous attention to detail.
• Strong leadership and team development capabilities, with experience mentoring, coaching, and guiding direct and indirect reports.
• Excellent communication (written and verbal), presentation, and interpersonal skills, with the ability to articulate complex technical issues clearly and concisely to both technical and non-technical audiences, including executive leadership and the Audit Committee.
• Ability to operate with a high degree of autonomy, make critical decisions, and drive initiatives forward in a fast-paced, evolving environment.
• Clear understanding of the three lines of defense model and the role of Internal Audit.

Nice to haves:

• Significant public accounting (Big 4 strongly preferred) and/or extensive, relevant industry leadership experience within the financial services sector, preferably in a senior role within an Internal Audit department.
• Relevant professional certification (e.g., CPA, CIA, CISA, CISM, CRISC, CFE) is strongly preferred. An MBA or other advanced degree is a plus.
• Proven success thriving in high-growth, fast-paced, and ambiguous environments, demonstrating exceptional adaptability and resilience.
• Strategic and entrepreneurial mindset, with a track record of driving innovation, process re-engineering, and improvement in controls and audit practices, including the use of data analytics and automation tools.
• Deep understanding of the crypto, payments, and/or broader financial services industry, including emerging risks, regulatory landscapes, and innovative technologies.
• Significant experience in auditing complex information systems, cloud environments, cybersecurity controls, and technology-dependent business processes.

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