Frederick Fox

Director of Internal AuditPosition OverviewThe Director of Internal Audit is responsible for leading the execution and continuous improvement of the organization’s Sarbanes-Oxley (SOX) compliance program and risk-based internal audit plan across business operations. Reporting to senior audit and controls leadership, this role oversees internal audit engagements, manages internal audit team members and third-party co-sourcing partners, and provides independent, objective assessments of internal controls, risk management, and governance processes.The Director of Internal Audit serves as a trusted advisor to senior management, translating audit findings and risk assessments into actionable recommendations that strengthen internal controls, improve operational efficiency, and support regulatory compliance. The ideal candidate brings extensive audit experience, strong leadership capabilities, deep knowledge of internal controls and the COSO framework, and the ability to manage complex audit programs in a public company or SOX-regulated environment.Key ResponsibilitiesSOX Compliance &amp; Internal Controls<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Lead the planning, execution, and ongoing management of the annual SOX compliance and internal controls testing program.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Develop and maintain the annual SOX testing plan, including timelines, resource allocation, and engagement priorities.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Evaluate changes to business processes, systems, risks, and internal controls to determine their impact on the SOX testing program.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Review control deficiencies, testing exceptions, and remediation plans to ensure issues are appropriately addressed and resolved.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Identify, document, and escalate significant control deficiencies, testing issues, and compliance risks to senior leadership.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Manage third-party co-sourcing partners responsible for SOX testing, ensuring work meets established quality standards, deadlines, and budget expectations.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Monitor testing progress, outstanding documentation requests, and deliverables to ensure timely completion of SOX activities.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Collaborate with external auditors and internal stakeholders on SOX-related matters, testing requirements, and remediation efforts.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Maintain accurate documentation and status reporting through the organization’s audit management platform.</li>
</ul>Internal Audit Planning &amp; Execution<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Contribute to the annual enterprise risk assessment and develop a risk-based internal audit plan aligned with organizational priorities and emerging risks.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Lead and oversee internal audit engagements across financial, operational, compliance, and business processes.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Establish audit objectives, scope, testing procedures, resource requirements, and timelines for individual engagements.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Ensure audit activities are conducted efficiently, consistently, and in accordance with applicable professional standards, including the Global Internal Audit Standards.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Evaluate the effectiveness of internal controls, risk management practices, governance processes, and operational procedures.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Review audit workpapers, testing documentation, and supporting evidence to ensure findings are accurate, complete, and adequately supported.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Ensure the designated audit management system is used consistently for assurance engagements and that post-engagement quality reviews are completed.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Review and finalize audit reports, ensuring findings, risk assessments, root causes, and recommendations are clearly documented.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Coordinate management reviews of draft audit reports before final distribution to relevant stakeholders.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Communicate audit findings, recommendations, and engagement progress to senior management and other appropriate stakeholders.</li>
</ul>Management Action Plans &amp; Remediation<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Track management action plans and monitor progress toward agreed remediation deadlines.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Work with process owners and business leaders to develop practical corrective actions that address identified control weaknesses and root causes.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Validate the implementation and effectiveness of corrective actions, where appropriate, before closing audit findings.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Escalate overdue remediation items, recurring deficiencies, and unresolved high-risk issues to senior leadership.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Analyze recurring findings and emerging trends to identify opportunities for broader control improvements.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Maintain clear documentation of remediation status, validation procedures, and outstanding risks.</li>
</ul>Fraud Investigations &amp; Risk Assessment<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Lead fraud investigations and other special reviews assigned to Internal Audit.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Develop investigation plans, gather and evaluate relevant evidence, and document findings objectively.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Coordinate with appropriate internal stakeholders and other relevant functions while maintaining confidentiality and professional independence.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Identify potential misconduct, control failures, or indicators of fraud and escalate matters through appropriate channels.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Recommend corrective actions and control enhancements to reduce the risk of recurrence.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Incorporate investigation findings and emerging risk trends into audit planning, where appropriate.</li>
</ul>Audit Technology, Reporting &amp; Quality Assurance<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Oversee the use of the organization’s audit management platform to maintain engagement documentation, testing progress, supporting evidence, and management action plans.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Ensure timely completion of documentation requests and maintain visibility into outstanding audit deliverables.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Develop and maintain reporting on SOX testing, audit plan completion, findings, remediation progress, and key risk areas.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Monitor audit quality and consistency through workpaper reviews, engagement assessments, and post-audit quality checks.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Identify opportunities to improve audit methodologies, documentation standards, reporting processes, and technology utilization.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Promote consistent application of audit procedures and quality standards across internal audit team members and co-sourcing partners.</li>
</ul>Leadership &amp; Team Management<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Lead, coach, and develop internal audit team members, establishing clear performance expectations and accountability.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Allocate resources across audit engagements based on risk, complexity, expertise, and business priorities.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Manage third-party audit and co-sourcing resources, setting expectations for quality, timeliness, scope, and budget.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Review team deliverables and provide constructive feedback to strengthen technical capabilities and audit execution.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Foster a collaborative environment that encourages professional development, knowledge sharing, and continuous improvement.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Support staffing, performance management, succession planning, and development initiatives within the internal audit function.</li>
</ul>Executive &amp; Cross-Functional Partnership<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Serve as a trusted advisor to senior management on internal controls, SOX compliance, risk management, and audit-related matters.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Build effective working relationships with Finance, Accounting, Operations, IT, Legal, Compliance, and other relevant business functions.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Communicate audit findings, emerging risks, and remediation progress clearly and professionally to stakeholders at all levels.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Provide practical, risk-based recommendations that balance control effectiveness, operational needs, and business objectives.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Partner with process owners to strengthen accountability for internal controls and timely remediation.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Support senior audit leadership with risk assessments, audit committee reporting, special projects, and other assurance initiatives as needed.</li>
</ul>QualificationsEducation &amp; Certifications<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Bachelor’s degree in Accounting, Finance, Business, or a related field required.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Certified Public Accountant (CPA), Certified Internal Auditor (CIA), or Certified Information Systems Auditor (CISA) certification preferred.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Relevant professional training in internal auditing, SOX compliance, risk management, or internal controls is an advantage.</li>
</ul>Professional Experience<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">15+ years of audit experience, including at least 3 years in a comparable leadership role within a SOX-regulated public company or public accounting environment.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Extensive experience planning and executing SOX compliance programs and internal controls testing.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Deep understanding of internal control concepts, the COSO framework, risk assessment, and control remediation.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Demonstrated experience working with external auditors on SOX compliance, control testing, and deficiency remediation.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Proven ability to manage third-party co-sourcing partners, including oversight of deliverables, quality, timelines, and budgets.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Experience leading risk-based internal audit engagements across multiple business functions.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Experience managing teams, reviewing audit work, and presenting findings and recommendations to senior management.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Working knowledge of U.S. Generally Accepted Accounting Principles (GAAP) and/or International Financial Reporting Standards (IFRS) preferred.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Experience auditing within an SAP environment preferred.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Experience with audit management platforms and internal controls documentation systems; experience with Optro or similar tools is an advantage.</li>
</ul>Technical &amp; Leadership Skills<ul style="margin:0px;padding-left:40px;">
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Strong knowledge of internal auditing standards, SOX requirements, internal controls, risk management, and governance practices.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Excellent leadership and people-management skills, including the ability to coach teams and manage external service providers.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Strong analytical, critical-thinking, and problem-solving abilities.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Excellent written and verbal communication skills, including the ability to present complex audit findings to senior management.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Demonstrated ability to prioritize competing deadlines, manage multiple engagements, and resolve conflicts effectively.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Strong judgment, discretion, and commitment to confidentiality, professional independence, and ethical conduct.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Ability to translate audit findings into practical recommendations and drive accountability for remediation.</li>
<li style="line-height:1.2;font-family:Arial;font-size:14px;color:rgb(0, 0, 0);margin:0px;">Strong organizational skills and attention to detail, with a focus on audit quality and continuous improvement.</li>
</ul>

Director of Internal Audit

Position Overview

The Director of Internal Audit is responsible for leading the
execution and continuous improvement of the organization’s
Sarbanes-Oxley (SOX) compliance program and risk-based internal
audit plan across business operations. Reporting to senior audit
and controls leadership, this role oversees internal audit
engagements, manages internal audit team members and third-party
co-sourcing partners, and provides independent, objective
assessments of internal controls, risk management, and governance
processes.

The Director of Internal Audit serves as a trusted advisor to
senior management, translating audit findings and risk
assessments into actionable recommendations that strengthen
internal controls, improve operational efficiency, and support
regulatory compliance. The ideal candidate brings extensive audit
experience, strong leadership capabilities, deep knowledge of
internal controls and the COSO framework, and the ability to
manage complex audit programs in a public company or
SOX-regulated environment.

Key Responsibilities

SOX Compliance & Internal Controls

* Lead the planning, execution, and ongoing management of the
annual SOX compliance and internal controls testing program.
* Develop and maintain the annual SOX testing plan, including
timelines, resource allocation, and engagement priorities.
* Evaluate changes to business processes, systems, risks, and
internal controls to determine their impact on the SOX testing
program.
* Review control deficiencies, testing exceptions, and
remediation plans to ensure issues are appropriately addressed
and resolved.
* Identify, document, and escalate significant control
deficiencies, testing issues, and compliance risks to senior
leadership.
* Manage third-party co-sourcing partners responsible for SOX
testing, ensuring work meets established quality standards,
deadlines, and budget expectations.
* Monitor testing progress, outstanding documentation requests,
and deliverables to ensure timely completion of SOX activities.
* Collaborate with external auditors and internal stakeholders on
SOX-related matters, testing requirements, and remediation
efforts.
* Maintain accurate documentation and status reporting through
the organization’s audit management platform.
Internal Audit Planning & Execution

* Contribute to the annual enterprise risk assessment and develop
a risk-based internal audit plan aligned with organizational
priorities and emerging risks.
* Lead and oversee internal audit engagements across financial,
operational, compliance, and business processes.
* Establish audit objectives, scope, testing procedures, resource
requirements, and timelines for individual engagements.
* Ensure audit activities are conducted efficiently,
consistently, and in accordance with applicable professional
standards, including the Global Internal Audit Standards.
* Evaluate the effectiveness of internal controls, risk
management practices, governance processes, and operational
procedures.
* Review audit workpapers, testing documentation, and supporting
evidence to ensure findings are accurate, complete, and
adequately supported.
* Ensure the designated audit management system is used
consistently for assurance engagements and that post-engagement
quality reviews are completed.
* Review and finalize audit reports, ensuring findings, risk
assessments, root causes, and recommendations are clearly
documented.
* Coordinate management reviews of draft audit reports before
final distribution to relevant stakeholders.
* Communicate audit findings, recommendations, and engagement
progress to senior management and other appropriate stakeholders.
Management Action Plans & Remediation

* Track management action plans and monitor progress toward
agreed remediation deadlines.
* Work with process owners and business leaders to develop
practical corrective actions that address identified control
weaknesses and root causes.
* Validate the implementation and effectiveness of corrective
actions, where appropriate, before closing audit findings.
* Escalate overdue remediation items, recurring deficiencies, and
unresolved high-risk issues to senior leadership.
* Analyze recurring findings and emerging trends to identify
opportunities for broader control improvements.
* Maintain clear documentation of remediation status, validation
procedures, and outstanding risks.
Fraud Investigations & Risk Assessment

* Lead fraud investigations and other special reviews assigned to
Internal Audit.
* Develop investigation plans, gather and evaluate relevant
evidence, and document findings objectively.
* Coordinate with appropriate internal stakeholders and other
relevant functions while maintaining confidentiality and
professional independence.
* Identify potential misconduct, control failures, or indicators
of fraud and escalate matters through appropriate channels.
* Recommend corrective actions and control enhancements to reduce
the risk of recurrence.
* Incorporate investigation findings and emerging risk trends
into audit planning, where appropriate.
Audit Technology, Reporting & Quality Assurance

* Oversee the use of the organization’s audit management platform
to maintain engagement documentation, testing progress,
supporting evidence, and management action plans.
* Ensure timely completion of documentation requests and maintain
visibility into outstanding audit deliverables.
* Develop and maintain reporting on SOX testing, audit plan
completion, findings, remediation progress, and key risk areas.
* Monitor audit quality and consistency through workpaper
reviews, engagement assessments, and post-audit quality checks.
* Identify opportunities to improve audit methodologies,
documentation standards, reporting processes, and technology
utilization.
* Promote consistent application of audit procedures and quality
standards across internal audit team members and co-sourcing
partners.
Leadership & Team Management

* Lead, coach, and develop internal audit team members,
establishing clear performance expectations and accountability.
* Allocate resources across audit engagements based on risk,
complexity, expertise, and business priorities.
* Manage third-party audit and co-sourcing resources, setting
expectations for quality, timeliness, scope, and budget.
* Review team deliverables and provide constructive feedback to
strengthen technical capabilities and audit execution.
* Foster a collaborative environment that encourages professional
development, knowledge sharing, and continuous improvement.
* Support staffing, performance management, succession planning,
and development initiatives within the internal audit function.
Executive & Cross-Functional Partnership

* Serve as a trusted advisor to senior management on internal
controls, SOX compliance, risk management, and audit-related
matters.
* Build effective working relationships with Finance, Accounting,
Operations, IT, Legal, Compliance, and other relevant business
functions.
* Communicate audit findings, emerging risks, and remediation
progress clearly and professionally to stakeholders at all
levels.
* Provide practical, risk-based recommendations that balance
control effectiveness, operational needs, and business
objectives.
* Partner with process owners to strengthen accountability for
internal controls and timely remediation.
* Support senior audit leadership with risk assessments, audit
committee reporting, special projects, and other assurance
initiatives as needed.
Qualifications

Education & Certifications

* Bachelor’s degree in Accounting, Finance, Business, or a
related field required.
* Certified Public Accountant (CPA), Certified Internal Auditor
(CIA), or Certified Information Systems Auditor (CISA)
certification preferred.
* Relevant professional training in internal auditing, SOX
compliance, risk management, or internal controls is an
advantage.
Professional Experience

* 15+ years of audit experience, including at least 3 years in a
comparable leadership role within a SOX-regulated public company
or public accounting environment.
* Extensive experience planning and executing SOX compliance
programs and internal controls testing.
* Deep understanding of internal control concepts, the COSO
framework, risk assessment, and control remediation.
* Demonstrated experience working with external auditors on SOX
compliance, control testing, and deficiency remediation.
* Proven ability to manage third-party co-sourcing partners,
including oversight of deliverables, quality, timelines, and
budgets.
* Experience leading risk-based internal audit engagements across
multiple business functions.
* Experience managing teams, reviewing audit work, and presenting
findings and recommendations to senior management.
* Working knowledge of U.S. Generally Accepted Accounting
Principles (GAAP) and/or International Financial Reporting
Standards (IFRS) preferred.
* Experience auditing within an SAP environment preferred.
* Experience with audit management platforms and internal
controls documentation systems; experience with Optro or similar
tools is an advantage.
Technical & Leadership Skills

* Strong knowledge of internal auditing standards, SOX
requirements, internal controls, risk management, and governance
practices.
* Excellent leadership and people-management skills, including
the ability to coach teams and manage external service providers.
* Strong analytical, critical-thinking, and problem-solving
abilities.
* Excellent written and verbal communication skills, including
the ability to present complex audit findings to senior
management.
* Demonstrated ability to prioritize competing deadlines, manage
multiple engagements, and resolve conflicts effectively.
* Strong judgment, discretion, and commitment to confidentiality,
professional independence, and ethical conduct.
* Ability to translate audit findings into practical
recommendations and drive accountability for remediation.
* Strong organizational skills and attention to detail, with a
focus on audit quality and continuous improvement.

Director of Internal Audit

About the role

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