Internal Audit Manager - Business Process

Thanks for your interest in Oklo! We are searching for an experienced Internal Audit Manager - Business Process to join our team.

Position Description

The Internal Audit Manager will play a key role in the continued execution and enhancement of Oklo’s SOX compliance program and internal control environment to support of accurate financial reporting and regulatory compliance.  We are NOT looking for someone who has IT experience.

The successful candidate will help further mature the Internal Audit function by continuing to improve SOX documentation,  including process narratives and flowcharts, as well as internal audit testing methodology. The Internal Audit  Manager will help execute the SOX program across multiple business process areas, including design and operating  effectiveness testing, while partnering with process and control owners to think creatively, identify practical  solutions that fit the company’s current environment, and assist management with remediation of internal control  deficiencies. In addition to SOX, this role will also support a broad range of internal audit activities, including  advisory engagements, operational reviews, integration initiatives, and other risk-based projects.

This is a hands-on role for someone who thrives in a dynamic, fast-paced startup environment where you will solve  complex problems. The ideal candidate brings deep knowledge of internal audit and SOX frameworks and  methodology, along with a proven ability to strengthen compliance programs while adding business value.

Specific responsibilities may include

SOX & Internal Controls

• Plan and develop audit scope and actively participate in project execution for complex audit-related  assessments, including SOX (Business and IT), operational audits, and IT audits (e.g., system implementations,  automations) with a robust understanding of business risks and how both business and IT General Controls (ITGC) address them.

• Evaluate and design key controls (manual and automated) for financial reporting; identify gaps and implement  remediation plans to address control deficiencies.

• Perform SOX testing to identify control design and operating issues and track issues through to remediation. • Design and implement internal controls to properly mitigate risks associated with new entities and business  processes (e.g., revenue), acquisitions, and other strategic initiatives to support company’s continued growth. • Support ongoing SOX compliance and system implementations by ensuring business, IT, and automated  controls are appropriately designed and implemented.

• Provide guidance to control owners on designing and implementing effective controls, while monitoring and  driving timely remediation of control deficiencies.

• Support the ongoing development and enhancement of the company’s enterprise risk assessment process. • Leverage AI, automation, and data analytics to improve audit execution, increase efficiency, and deliver  deeper business insights into process improvement and remediation recommendations. • Stay current on emerging AI technologies and identify practical opportunities to enhance internal audit  processes and capabilities

Project Management

• Assist with managing internal audit activities, including planning, execution, and reporting—and coordinate  with internal auditors, external auditors, and government agencies to ensure audits are conducted in a timely  and efficient manner.

• Perform data analytics, including collection and analysis of data to identify trends, patterns, and anomalies.

• Lead and support other internal audit projects, including advisory and operational reviews, and integration  activities as the Internal Audit function continues to expand beyond SOX.

• Leverage strong communication skills to deliver timely, concise, and meaningful updates to management,  highlighting key issues and risks, and prepare clear written materials such as memos, summaries, and  recommendations.

• Develop strong, trusted relationships with key stakeholders, including external auditors, co-source partners,  control and process owners.

Continuous Improvement

• Identify areas for improvement in internal controls, risk management processes, and audit methodologies;  drive innovation through critical thinking and a solution-oriented mindset.

• Support the team's project management efforts by helping monitor progress of tasks and key deadlines,  including oversight and coaching of team members.

• Provide cross-functional support on matters spanning SOX, operational audits, and IT audits, helping  stakeholders understand key risk areas and prioritize remediation.

Minimum Qualifications

• Bachelor’s degree in accounting, Finance, or related field

• 5+ years of experience in audit (internal and external), with exposure to both business process and IT/SOX  environments

• 2+ years of experience managing a team, including leading and developing staff, prioritizing multiple projects, managing deadlines, and delivering high-quality results

• Deep knowledge of SOX 404, ICFR, and the COSO internal controls framework

• Experience leading SOX efforts for process areas including Revenue, Fixed Assets and Procure-to-Pay

• Working knowledge of U.S. GAAP and accounting procedures, with foundational IT knowledge and the ability  to bridge business process and IT controls

• Strong communication skills; able to explain the nuances and importance of compliance to various  stakeholders and produce clear, concise documentation

Bonus Qualifications

• Professional certifications such as CPA, CIA, or CISA

• Experience with system implementations, change management, and understanding of automated and IT dependent controls

• Experience in managing a co-source provider, prioritizing multiple projects, managing deadlines, and  delivering high-quality results

• Experience at a fast-growth startup, IPO, or de-SPAC, commercializing First of a Kind (FOAK) technologies from  an investor perspective.

• Operational or compliance audit experience

Competencies

We are looking for an Internal Audit Manager that is:

• Experienced in SOX 404 compliance, internal controls, risk assessments, audit execution, and relevant  professional standards, including COSO and IIA Standards

• Skilled at evaluating business processes, identifying control gaps, and developing practical, risk-based  recommendations

• Strong cross-functional collaborator and clear written and verbal communicator

• Passionate about clean energy

• Willing to think differently and do things in new ways

• Comfortable in a fast-paced, highly iterative startup environment

• Excited to think creatively, critically, and reflectively about the problems they are solving while not leaning  only on what has been done before

Who you are

A startup person : You aren't driven by titles or hierarchy, and prefer efficiency to excess process. You don't need or expect to have a lot of guidance but you enjoy working in a fast-paced team. If you prefer the culture and feel of a large organization, that is great, but you likely won’t enjoy working with us! There is plenty of important work and plenty of good opportunities with organizations like that.

Motivated : You are self-motivated. You bring an enthusiasm to the team, and imbue a sense of passion that goes beyond clocking in and clocking out. This isn’t about a fake or arbitrary “pieces of flair” mentality or lack of work-life balance! It is about being a part of the vision and feeling a part of reaching team goals.

A team-player : Oklo genuinely is a team. We aren’t about taking credit for ourselves, and we aren’t about pushing blame to others. We do incredible things because we work as a team.

An excellent communicator : We need a person who is not only technically competent but also a clear and upbeat communicator.

Creative : Being creative means that when things fall outside clear scopes or processes or p