Audit & Controls Specialist (External / Internal SOX)
Position: Audit & Controls Specialist (External / Internal SOX)
Type: Hourly Contract
Compensation: $80–$120/hour
Location: Remote
About the Opportunity
This opportunity is for experienced external audit, internal audit, risk, and controls professionals to contribute their expertise to an advanced AI research and training project with Mercor.
You will translate real-world audit and controls experience into structured, high-quality training data designed to help AI systems reason like professional auditors. The work covers external audit and assurance, internal audit, risk management, and SOX controls, with an emphasis on professional judgment, evidential support, testing, and remediation.
Responsibilities
- Develop realistic audit and controls scenarios based on professional audit and assurance experience.
- Create scenarios involving audit planning, scoping, risk assessment, substantive fieldwork, sampling, and testing.
- Develop realistic audit workpapers and engagement documentation.
- Create scenarios involving audit reports, audit opinions, and engagement wrap-up procedures.
- Develop Prepared by Client (PBC) support scenarios and related audit documentation.
- Create SOX controls documentation, walkthroughs, testing procedures, and remediation scenarios.
- Develop scenarios involving issue tracking and remediation validation.
- Review and compare AI-generated audit outputs for accuracy, evidential support, completeness, and professional judgment.
- Evaluate whether AI-generated audit conclusions are appropriately supported by sufficient and appropriate audit evidence.
- Identify technical errors, unsupported conclusions, gaps in audit procedures, and weaknesses in risk or controls analysis.
- Provide clear and structured written feedback to improve AI performance on audit and controls tasks.
- Apply professional judgment when evaluating complex audit findings, control deficiencies, and remediation activities.
- Collaborate asynchronously with the research team to develop high-quality audit and controls training data.
Required Qualifications
- Professional experience in external audit, internal audit, SOX, risk, controls, or closely related areas.
- Experience in public accounting, preferably with a Big Four or regional accounting firm, and/or internal audit / controls experience.
- CPA or CIA certification is strongly preferred.
- Bachelor's degree in Accounting, Finance, or a related field.
- Strong understanding of audit methodologies, risk assessment, internal controls, and assurance procedures.
- Experience with audit planning, substantive testing, sampling, workpapers, and audit documentation.
- Experience with SOX controls documentation, walkthroughs, testing, and remediation.
- Strong analytical and critical-thinking skills.
- Excellent written communication skills.
- Strong attention to detail and ability to evaluate professional audit work for accuracy and evidential support.
Preferred Qualifications
- Experience at a Big Four accounting firm or comparable public accounting organization.
- CPA or CIA certification.
- Significant experience in external audit and assurance.
- Experience in internal audit, SOX compliance, risk management, and internal controls.
- Experience evaluating control deficiencies, audit findings, remediation plans, and management responses.
- Experience preparing or reviewing audit workpapers and engagement documentation.
- Experience with PBC processes, audit reports, audit opinions, and engagement closeout.
- Previous experience with AI evaluation, AI training, quality assurance, or structured professional assessments is a plus.
Compensation
- $80–$120/hour
- Hourly contract engagement.
- Fully remote opportunity.
- Opportunity to apply professional audit, risk, and controls expertise to AI training, evaluation, and research.
Eligibility
- Experienced audit and controls professionals based in the United States are encouraged to apply.
- Candidates should have a background in external audit, internal audit, SOX, risk, or controls.
- Experience at a Big Four or regional public accounting firm and/or in an internal audit / controls function is applicable.
- CPA or CIA certification is strongly preferred.
- Bachelor's degree in Accounting, Finance, or a related field.
- Candidates with hands-on experience in audit planning, testing, SOX controls, workpapers, and remediation are particularly well suited to the role.
Application Process
- Apply for the Audit & Controls Specialist (External / Internal SOX) position.
- Submit a resume or a brief summary of your audit and controls experience.
- Complete a short form detailing your practice area, specialties, and certifications.
- Complete a brief sample task if selected.
- Complete onboarding if selected.
- Begin developing and evaluating AI-generated audit, internal controls, and SOX work.