Job Title: Director, Internal Audit

Job Location: Bangalore

Role Summary

The Lead – Shared Services SOX Testing & Controls is responsible for leading a centralized SOX testing and controls assurance team based in India. This role drives end-to-end ICFR test execution, control gap assessments, and external audit support, while continuously enhancing the maturity of the shared services control environment.

The role plays a critical part in advancing the organization’s “managed service” SOX model, increasing reliance from external audit, and ensuring consistent, high-quality testing across global entities and outsourced partners.

On a typical day you will:

1. SOX Testing & Assurance Delivery

- Lead execution of SOX testing (design and operating effectiveness) across global entities, including both centralized and business-managed controls
- Oversee testing across key finance cycles (R2R, P2P, O2C/C2C), including automated and manual controls
- Ensure consistent application of standardized testing methodologies, documentation, and quality review processes
- Deliver timely and high-quality outputs aligned with external audit (PwC) reliance requirements

2. Gap Assessments & Control Framework Development

- Perform control design assessments and gap analysis across entities, processes, and system implementations
- Provide recommendations to strengthen control effectiveness and prevent recurrence of issues
- Review and validate control frameworks (including adapted/outsourced models such as Genpact) to ensure appropriate design, ownership, and coverage
- Support transformation initiatives, including new system implementations and process redesigns

3. External Audit & Use of Others (UOO) Support

- Act as a key liaison between internal teams and external auditors
- Coordinate end-to-end audit support, including:
- Sample selection execution
- Evidence collection and validation




- Documentation packaging and submission

- Ensure readiness for Use of Others (UOO) by maintaining high-quality testing standards and addressing review comments proactively
- Drive efficiency by reducing external audit effort through well-prepared deliverables

4. Continuous Controls Monitoring (CCM) & Program Evolution

- Manage and enhance the Continuous Controls Monitoring (CCM) program, ensuring scalability across entities and leveraging centralization of processes with Genpact
- Support expansion of SOX coverage in line with the multi-year strategy to increase centralized testing and audit reliance
- Leverage data-driven techniques and automation to improve testing coverage and efficiency

5. Governance, Reporting & Stakeholder Engagement

- Provide regular updates to senior finance leadership on:
- Testing progress and results
- Control deficiencies and themes
- Remediation status and risks

What you will need to be successful:

- 15+ years of experience in SOX, ICFR, Internal Controls, or Audit
- Strong expertise in:
- o SOX testing
- o Control frameworks and process design
- o External audit coordination (preferably with Big 4)
- Experience working with shared services or outsourced models preferred
- Robust understanding of ERP systems (e.g., JDE) and automated controls

Proven ability to manage global stakeholders, teams and complex programs

- Strategic thinking with strong execution discipline
- Deep understanding of controls, with a continuous improvement mindset
- Ability to balance technical rigor with practical business solutions
- Strong stakeholder management and communication skills
- High attention to detail and commitment to control quality and audit readiness

- Quality and timeliness of SOX testing deliverables
- Level of external audit reliance (PwC/UOO)
- Reduction in audit queries and rework
- Effective identification and remediation of control gaps
- Team capability growth and scalability of the model

📌 Director Internal Audit (Karnataka)
🏢 Otis
📍 Karnataka