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, clear 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.

- Provides practical recommendations to strengthen controls, improve process efficiency, and address identified risks.

Reporting, Stakeholder Management and Follow-Up

- Develops and communicates audit observations that clearly describe the condition, risk, root cause, business impact, and recommended actions for management consideration.

- Serves as the day-to-day liaison with business stakeholders and external auditors, maintaining open communication on audit objectives, requests, emerging issues, and project status.

- Facilitates discussions with management to support the development of practical action plans and escalates significant issues to the Audit Manager in a timely manner.

- Oversees issue follow-up activities and evaluates supporting evidence to determine whether agreed actions have been implemented as intended.

Project Leadership and Team Development

- Manages engagement timelines, team assignments, and competing priorities to support quality delivery within established milestones.

- Provides day-to-day direction, coaching, and feedback to Senior Auditors, Staff Auditors, and trainees, and identifies opportunities to strengthen team capability.





- Promotes collaboration and knowledge sharing across Internal Audit and drives continuous improvement through effective use of audit practices, data analysis, and lessons learned.

- Demonstrates professional skepticism, sound judgment, integrity, confidentiality, and accountability in interactions with team members and business stakeholders.

Years of Experience

6- 9 years of post-qualification experience in internal audit, external audit, accounting, finance, risk advisory, or internal controls.

Education Qualification Certifications (optional)

Required Minimum Qualifications:

- - Bachelor s degree in Accounting or Finance

- - Relevant experience in internal audit, external audit, risk advisory, accounting, or internal controls

Preferred Qualifications:

- - CA, CPA, CIA, or another relevant professional certification.

Skill Set Required

Primary Skills (must have)

- Solid knowledge of internal audit, risk assessment, internal controls, and accounting concepts

- Prior Auditing experience

- Project management

- Team supervision

- Strong written and verbal communication, including concise audit reporting

- Stakeholder management, professional judgment, and problem-solving skills

- Ability to analyze financial and operational data to support audit conclusions

Secondary Skills (desired)

- Experience with operational audits and ICFR / SOX 404 testing

- Retail or other large, complex business environment experience

- Negotiation and influencing skills

Disclaimer: This job posting has been aggregated from external source. Role details, content, and availability are subject to change. Applicants are advised to confirm the latest information directly on the company website before applying.

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