Innovate in Bengaluru

This position is based at our on-site office in Bengaluru. Lowes offers an ultramodern work environment complete with cutting-edge technology team-oriented workspaces an on-site gym and clinic and other perks to enhance your work experience.

About Lowes

Lowes is a FORTUNE 100 home improvement company serving approximately 16 million customer transactions a week in the United States. With total fiscal year 2024 sales of more than $83 billion Lowes operates over 1700 home improvement stores and employs approximately 300000 associates. Based in Mooresville N.C. Lowes supports the communities it serves through programs focused on creating safe affordable housing improving community spaces helping to develop the next generation of skilled trade experts and providing disaster relief to communities in more information visit

Lowes India the Global Capability Center of Lowes Companies Inc. is a hub for driving our technology business analytics and shared services strategy. Based in Bengaluru with over 4500 associates it powers innovations across omnichannel retail AI/ML enterprise architecture supply chain and customer experience. From supporting and launching homegrown solutions to fostering innovation through its Catalyze platform Lowes India plays a pivotal role in transforming home improvement retail while upholding strong commitment to social impact and more information visit Lowes India

About the Team

Internal Audit is an independent assurance/advisory function reporting functionally to the audit committee of the Board and administratively to the Finance function (CFO). IA is responsible for planning executing and reporting operational compliance financial and technology audits.

Job Summary:

The Senior Auditor - SOX will work closely with the Lead Auditor and Audit Senior Manager to support Internal Audits SOX Oversight program including SOX planning activities independent testing of business process controls business access controls and applicable IT/application controls review of management testing and related reporting and administrative activities. The Senior Auditor will plan and execute assigned SOX procedures; conduct interviews and walkthroughs with process owners; identify key risks and controls; develop and execute test procedures; evaluate control design and operating effectiveness; and prepare and review workpapers that support conclusions reached. The role will use data analysis process analysis technical accounting/SOX knowledge and critical thinking to identify control deficiencies and communicate results clearly to management. The Senior Auditor will coordinate with Management external auditors and the U.S.



SOX oversight team as appropriate support quarterly SOX procedures and continuous improvement initiatives and provide day-to-day guidance and review support to Staff Auditors. While primarily focused on SOX oversight activities the Senior Auditor may also support SOX modernization/readiness assessments operational audits of Finance and Accounting processes issue follow-up and other departmental initiatives.

Roles & Responsibilities:

Core Responsibilities:

SOX Evaluation and Data Integrity

Develops SOX work plans and testing procedures for assigned processes and controls in accordance with Lowes Audit Methodology and the Companys SOX 404 assessment approach

Performs process walkthroughs and risk assessments to understand financial reporting processes identify key risks and controls and evaluate whether control design appropriately addresses identified risks

Independently executes testing of in-scope SOX controls including business process controls business access controls and applicable IT/application controls and documents results in accordance with workpaper standards

Reviews management testing supporting documentation and control evidence assigned and identifies and documents control design or operating effectiveness deficiencies based on the analysis performed

Evaluates testing results performs data analysis where applicable and prepares clear summaries of control exceptions deficiencies root causes and risk exposure for review by the Lead Auditor and Audit Senior Manager

Project Management

Coordinates with process owners Management internal teams and external auditors to obtain required information and ensure SOX testing milestones and reporting timelines are met

Applies working knowledge of SOX internal controls over financial reporting accounting and auditing concepts to execute assigned procedures efficiently and with appropriate professional judgment

Supports quarterly SOX activities issue follow-up remediation validation and SOX modernization or readiness assessments as assigned

Continuously develops knowledge of SOX requirements auditing standards business processes audit tools and data analytics techniques to improve quality and efficiency

Efficiently manages multiple assignments and completes testing and documentation within established deadlines

Provides day-to-day guidance to Staff Auditors reviews assigned workpapers and testing documentation and supports their development while escalating significant matters to the Lead Auditor or Audit Senior Manager

Project Communication





Ensures control exceptions root causes risk exposures and management action plans are clearly accurately and promptly documented

Communicates SOX testing status exceptions and other matters of concern in a timely and professional manner to the audit team and relevant stakeholders

Develops and maintains effective working relationships with process owners Management external auditors and SOX stakeholders through consistent and open communication

Business Influence

Provides practical insights and recommendations on control enhancements and process improvement opportunities while maintaining an appropriate level of independence

Drives for results by meeting project deadlines maintaining high-quality workpapers and supporting timely completion of SOX program objectives

Collaboration with Others

Works cross-functionally to organize testing activities evidence and review processes and to support an efficient SOX workflow

Promotes a collaborative environment by sharing knowledge coaching less experienced auditors and working effectively with peers managers Management and external audit stakeholders

Self-Development

Organizes resources and information effectively manages competing priorities seeks opportunities to strengthen technical SOX and accounting knowledge and contributes to continuous improvement of the SOX program

Years of Experience:

- 4 to 6 years post qualification experience

Education Qualification & Certifications
Required Minimum Qualifications:

Bachelors degree in accounting Finance Business IT or a related field

3-6 years of experience in Business SOX internal/external audit accounting or relevant business/control functions

Working knowledge of SOX 404 internal controls over financial reporting auditing standards/frameworks and control testing methodologies

Masters degree in business Accounting Finance IT or a related field

Retail business and/or public accounting experience

CPA/CA CIA CISA or related professional certification (or currently pursuing certification)

Demonstrated experience reviewing work of less experienced auditors coordinating with stakeholders and applying sound audit judgment

Skill Set Required

- Auditing experience
- SOX testing experience
- Report writing and written communication

Secondary Skills (desired)

- Project management Negotiation

Lowes is an equal opportunity employer and administers all personnel practices without regard to race color religious creed sex gender age ancestry national origin mental or physical disability or medical condition sexual orientation gender identity or expression marital status military or veteran status genetic information or any other category protected under federal state or local law.

Required Experience:

Senior IC

📌 Senior Auditor Business SOX (Bengaluru)
🏢 Lowe's Home Centers
📍 Bengaluru