Innovate in Bengaluru
Job Summary

The Lead Senior Auditor leads risk-based operational audits and ICFR testing to evaluate the effectiveness of internal controls established to manage Lowe's key risks. The role is responsible for planning audit engagements, developing audit procedures, directing and reviewing audit testing, and evaluating the adequacy and effectiveness of controls. The Lead Senior Auditor serves as the day-to-day leader of audit projects, providing guidance to Senior and Staff Auditors, ensuring quality standards are maintained, and communicating audit results to management. The role partners with management to develop practical recommendations and action plans that address identified risks and control gaps.
Roles and Responsibilities
Audit Planning and Risk Assessment
- Leads engagement planning, process walkthroughs, and process-level risk assessments to identify significant risks and the controls designed to address them.
- Defines audit objectives, scope, testing approach, project milestones,



and resource expectations in coordination with Internal Audit leadership.
- Develops and reviews audit procedures and test steps that evaluate the design and operating effectiveness of key controls.
- Uses financial and operational data, where applicable, to identify trends, anomalies, control gaps, and areas requiring deeper review.
Audit Execution and ICFR Testing
- Leads and/or directs the execution of operational audit procedures and assigned ICFR / Sarbanes-Oxley (SOX) Section 404 testing, ensuring work is completed in accordance with Lowe's Internal Audit methodology and documentation standards.
- Reviews audit workpapers, testing evidence, and conclusions for accuracy, completeness, explicit support, and timely resolution of review comments.
- Evaluates business processes and controls for compliance with applicable policies, procedures, laws, regulations, and internal standards, and identifies potential deficiencies or improvement opportunities.
- Prov

📌 Lead Senior Auditor (Bengaluru)
🏢 Lowe's
📍 Bengaluru