Director, Internal Audit

About the role

Upwork is seeking a seasoned professional to lead and expand its Sarbanes-Oxley (SOX) compliance initiatives. This role is central to maintaining a strong internal control framework for financial reporting as the company continues its growth as a public entity. You will guide a team and collaborate across departments to ensure our control environment remains effective and efficient.

Key facts

What you'll do

• Oversee the complete lifecycle of the annual SOX 404 compliance process, including risk evaluation, control documentation, testing, and improvement plans.
• Manage and enhance the framework for internal controls over financial reporting, ensuring key controls are designed and operating effectively according to COSO 2013 and PCAOB standards.
• Lead the SOX steering committee and act as the main point of contact with external auditors, reporting program status, identified risks, and remediation strategies to executive leadership and the Audit Committee.
• Direct the assessment of control design, testing procedures, and remediation efforts, applying professional judgment to assess the significance of control deficiencies in line with AS 2201 and SEC guidelines.
• Utilize AI tools to streamline control documentation, track issues, and synthesize information, while meticulously verifying AI-generated outputs for accuracy and audit readiness.
• Manage the integration of SOX compliance for newly acquired businesses, including evaluating existing controls, identifying gaps, and establishing new controls aligned with Upwork's framework.
• Supervise the scoping and testing of IT general controls across critical financial systems, working closely with IT and Engineering to ensure comprehensive coverage.
• Build, manage, and mentor a team of SOX compliance specialists, and oversee relationships with third-party service providers.

Requirements

• A minimum of 10 years of progressive experience in internal audit, SOX compliance, or external audit, with at least 3 years in a management capacity.
• Profound knowledge of SOX 404 program management, including risk assessment, control design, and operating effectiveness testing under PCAOB standards, along with a solid understanding of US GAAP.
• Experience working for a publicly traded company, managing integrated audits with Big 4 external auditors, and effectively communicating control findings to senior management.
• Proficiency in using AI tools to aid in control documentation, summarizing findings, and organizing audit workpapers, coupled with sound judgment regarding the need for human review of AI outputs.

Nice to have

• Certified Public Accountant (CPA) designation.
• Prior experience with a Big 4 public accounting firm.
• Familiarity with technology, SaaS, or marketplace business models.
• Experience with Oracle Fusion ERP.
• Previous involvement in leading SOX integration workstreams for acquisitions.

Skills & tools

• AI tools for audit support
• COSO 2013
• PCAOB standards
• US GAAP
• Oracle Fusion ERP (nice to have)

Practical notes

Upwork hires full-time employees in 34 U.S. states. Benefits include comprehensive medical coverage, unlimited paid time off, 401(k) with matching, 12 weeks of paid parental leave, and an Employee Stock Purchase Plan. A criminal background check may be required. Qualified applicants with arrest or conviction records will be considered in accordance with applicable laws, including the California Fair Chance Act. Interviews may be recorded and summarized using BrightHire, an AI-enabled tool.