Director, SOX Infrastructure

1 нед. назад

230k–300k USD / годСШАDirector

soxfinancial risk assessmentinternal controlscloud computingcost allocation

Lead financial risk assessment and internal control design over compute and infrastructure in an AI-first company focusing on SOX compliance.

О компании

’s mission is to create reliable, interpretable, and steerable AI systems. We want AI to be safe and beneficial for our users and for society as a whole. Our team is a quickly growing group of committed researchers, engineers, policy experts, and business leaders working together to build beneficial AI systems.

Обязанности

We are looking for a SOX Director - Compute and Infrastructure to join our Internal Audit team at . In this role, you will lead financial risk assessment and internal control design over compute and infrastructure. This is 's largest cost and one of the most complex areas of our financial reporting. You'll focus on cloud spend, usage-based costs, vendor commitments, accruals, and cost allocation, as we scale rapidly toward an IPO.
This is a unique opportunity to build SOX controls at an AI-first company, in a domain where few established playbooks exist. Compute is purchased under multi-year agreements with multiple providers, metered in third-party environments, accrued from internal telemetry, and increasingly provisioned and scheduled by automated systems and agents. You will help define how controls work in that environment for both business and IT environments, from reliance on service providers to full-population monitoring of high-volume usage data, while maintaining the rigor required for public company compliance.
As the SOX Director, Compute and Infrastructure, you will own scoping, control design, testing, remediation, and reporting for compute and infrastructure processes, partnering directly with Compute Accounting, Finance Analytics & BI, Infrastructure Engineering, Finance & Strategy, and Procurement to design scalable controls, oversee documentation, and support communication with external auditors. This role reports to the Head of Business Controls and plays a critical part in strengthening internal control maturity through pre-IPO readiness and beyond.
Lead financial risk and internal control design for compute and infrastructure accounting, including cloud spend, usage-based costs, vendor commitments, credits, refunds, accruals, cost allocation, budgeting, and asset lifecycle management
Develop and execute the SOX control plan and roadmap for compute and infrastructure, making defensible prioritization calls on what must be controlled now and what can follow
Own scoping, risk assessment, walkthroughs, testing, remediation, and reporting activities for compute and infrastructure processes
Build scalable, automated, and sustainable controls to support growth through pre-IPO and post-IPO readiness
Pioneer the use of AI and automation to enhance control effectiveness, including full-population matching of usage to invoices, continuous monitoring, and anomaly detection
Design, implement, and monitor controls over the completeness, accuracy, and cutoff of compute cost, including monthly accruals built from internal workload telemetry and the true-up to provider invoices
Establish controls over multi-year provider agreements, including reserved capacity, minimum spend commitments, usage-based charges, signing credits, service-level credits, refunds, and billing corrections
Design and test controls over the allocation of compute cost between cost of revenue and research and development, including workload tagging, shared clusters, and changes to tagging logic or allocation models
Establish the investigation threshold and variance criteria used in the control design to ensure the precision needed to detect a material misstatement
Design and test controls over infrastructure related control inclusive of development of an asset lifecycle management system
Oversee control documentation and ensure audit-ready evidence is maintained for all compute and infrastructure processes, in compliance with US GAAP and SEC reporting requirements
Own control requirements across high-volume financial data pipelines, partnering with Finance Analytics &BI, Finance & Strategy, and Accounting to validate completeness, accuracy, classification, general-ledger mapping, key reports, and monthly close governance
Own the identification and control treatment of key reports and Information Produced by the Entity (IPE) used in compute accruals, allocation, and the close
Partner with IT SOX and engineering teams on the IT general controls and automated controls that support compute data, including interface, ITAC’s, and change management over pipelines and models
Embed control requirements into new systems, pipelines, and process changes at design time
Lead the assessment of reliance on cloud providers that meter and bill compute, including review of SOC 1 reports, scope and period coverage, bridge letters, and exceptions or qualified opinions
Define and monitor complementary user entity controls, and design alternative procedures where a provider report is missing, does not cover the relevant system or period, or includes exceptions
Assess how the use of AI in Finance and in the close changes what controls need to cover, and update the control environment accordingly
Partner with Compute Accounting, Finance Analytics & BI, Infrastructure Engineering, Procurement, and Finance & Strategy to implement scalable controls over compute and infrastructure
Work with the Compute Controller and Chief Accounting Officer organizations to align control priorities with business objectives
Train and enable process owners and control performers, many of whom are new to SOX, on control execution, evidence retention, and what audit-ready means
Support management's assessment of internal controls over financial reporting (ICFR) and related disclosures
Serve as the primary point of contact for external auditors on compute and infrastructure SOX matters
Prepare the Company's formal positions on control design, provider reliance, and deficiency evaluation for compute and infrastructure
Manage audit requests, coordinate testing schedules, and facilitate walkthroughs across compute and infrastructure processes
Track and report on control status, testing results, and remediation to leadership
Drive alignment with external auditors on testing approaches, reliance strategies, and deficiency evaluation and aggregation assessment

Требования

Have designed controls over cloud, compute, or infrastructure cost, or over a comparable high-volume, usage-based process, and understand control objectives, IPE, and sufficiency of audit evidence
Have proven ability to establish or scale SOX controls at newly public or pre-IPO companies
Possess deep understanding of compute accruals, vendor commitments, cost allocation, financial close, and US GAAP requirements
Have experience evaluating service organization reports (SOC 1 and SOC 2) and complementary user entity controls
Are comfortable working with large datasets and data pipelines, and partnering with data science and engineering teams
Can structure ambiguous control problems and influence across stakeholders without direct authority
Have strong project management, analytical, and communication skills
Hold a Bachelor's degree in Accounting, Finance, Business Administration, IT/Engineering
Are passionate about building scalable processes that support organizational growth and 's mission to create safe AI

Будет плюсом

Have 12+ years of hands-on SOX, internal audit, or internal controls experience, preferably in both Big 4 and in-house roles at a fast-paced technology company
CPA (or similar certification) and/ or CISA
Familiarity with cloud provider billing and commitment structures (AWS, GCP, Azure)
SQL and comfort working directly with usage, telemetry, and cost data to validate what the systems are telling you
Experience with controls over cost of revenue, gross margin reporting, and allocation methodologies
Interest in or experience applying AI/ML technologies to audit, compliance, or risk management processes
Understanding of lease accounting (ASC 842) and other accounting standards relevant to infrastructure and capacity arrangements
Experience working at a high-growth AI or technology company
Familiarity with financial data governance, internal controls over financial reporting (ICFR), and SEC disclosure requirements

Условия

The annual compensation range for this role is listed below.
For sales roles, the range provided is the role’s On Target Earnings ("OTE") range, meaning that the range includes both the sales commissions/sales bonuses target and annual base salary for the role.
Annual Salary:
$230,000 — $300,000 USD

Другое

Minimum education: Bachelor’s degree or an equivalent combination of education, training, and/or experience
Required field of study: A field relevant to the role as demonstrated through coursework, training, or professional experience
Minimum years of experience: Years of experience required will correlate with the internal job level requirements for the position
Location-based hybrid policy: Currently, we expect all staff to be in one of our offices at least 25% of the time. However, some roles may require more time in our offices.
Visa sponsorship: We do sponsor visas! However, we aren't able to successfully sponsor visas for every role and every candidate. But if we make you an offer, we will make every reasonable effort to get you a visa, and we retain an immigration lawyer to help with this.
We encourage you to apply even if you do not believe you meet every single qualification. Not all strong candidates will meet every single qualification as listed. Research shows that people who identify as being from underrepresented groups are more prone to experiencing imposter syndrome and doubting the strength of their candidacy, so we urge you not to exclude yourself prematurely and to submit an application if you're interested in this work. We think AI systems like the ones we're building have enormous social and ethical implications. We think this makes representation even more important, and we strive to include a range of diverse perspectives on our team. Your safety matters to us. To protect yourself from potential scams, remember that recruiters only contact you from @.com email addresses. In some cases, we may partner with vetted recruiting agencies who will identify themselves as working on behalf of . Be cautious of emails from other domains. Legitimate recruiters will never ask for money, fees, or banking information before your first day. If you're ever unsure about a communication, don't click any links—visit .com/careers directly for confirmed position openings.
We believe that the highest-impact AI research will be big science. At we work as a single cohesive team on just a few large-scale research efforts. And we value impact — advancing our long-term goals of steerable, trustworthy AI — rather than work on smaller and more specific puzzles. We view AI research as an empirical science, which has as much in common with physics and biology as with traditional efforts in computer science. We're an extremely collaborative group, and we host frequent research discussions to ensure that we are pursuing the highest-impact work at any given time. As such, we greatly value communication skills.
The easiest way to understand our research directions is to read our recent research. This research continues many of the directions our team worked on prior to , including: GPT-3, Circuit-Based Interpretability, Multimodal Neurons, Scaling Laws, AI & Compute, Concrete Problems in AI Safety, and Learning from Human Preferences.
is a public benefit corporation headquartered in San Francisco. We offer competitive compensation and benefits, optional equity donation matching, generous vacation and parental leave, flexible working hours, and a lovely office space in which to collaborate with colleagues. Guidance on Candidates' AI Usage: Learn about our policy for using AI in our application process.