About the Team
The Internal Controls function sits within the broader Finance Risk Management (FRM) organization and plays a key role in strengthening the integrity, scalability, and reliability of OpenAI’s finance-critical operations.
Our team designs and governs the Internal Controls over Financial Reporting (ICFR) framework that supports accurate, transparent financial results. We focus on business-process controls across areas like Order-to-Cash, Compute, Data, Global Financial Close, Accounting Operations, Real Estate and AI infrastructure-related spend. We work closely with Product, GTM, Corporate Finance, Legal, BizOps, Strategic Finance, Accounting, Finance Platforms and Compliance to ensure processes are well-designed, well-documented, and audit-ready.
FRM, as the broader function, leads OpenAI’s financial risk posture—spanning governance over internal controls, third-party risk, audit readiness, and financial systems oversight. Together, we provide the foundation of trust that enables OpenAI to operate at global scale.
About the Role
We’re seeking a Senior Manager, Financial Risk Management to shape and scale the readiness frameworks and ways of working that underpin OpenAI’s SOX/ICFR program and broader FRM priorities. This is a highly cross-functional role for someone who can translate ambiguity into clear standards, expectations, and decision paths—so workstream owners can move quickly and consistently.
You’ll be a core partner to Finance, Systems, and operational leaders—aligning stakeholders, driving remediation progress, and turning complex, multi-team efforts into crisp leadership updates and decision asks. Success in this role requires strong judgment, clear communication, and the ability to drive outcomes through influence.
This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.
In this role, you will:
Build and scale the ICFR readiness framework (standards, playbooks, governance, and review cadences) that ensures business-process controls stay consistent, auditable, and scalable as OpenAI grows.
Lead process/controls design for key finance and spend domains for your assigned pillars (e.g. Revenue, Compute, Financial Close, Accounting Operations), translating complex workflows into clear risks, controls, and ownership models.
Drive risk assessments and control rationalization (what matters most, where to automate, where to simplify), using data and business context to focus effort on highest-impact reporting risks.
Run targeted assessments for new/changed areas and translate them into clear expectations, owners, and timelines.
Provide governance and oversight of the Big 4 provider’s execution of RCMs, narratives, and end-to-end process documentation, ensuring that all documentation is accurate, up-to-date, and fully prepared for testing—clearly articulating evidence requirements and system dependencies.
Oversee issue management and remediation for your process areas, ensuring deficiencies are root-caused, fixed at the system or process level, and sustainably closed.
Serve as primary liaison for audits and internal stakeholders for your domains—anticipating requests, aligning on PBC expectations, and communicating control health, risks, and progress through clear metrics and reporting.
Partner with workstream leads and co-sourced teams to ensure outputs are consistent, high-quality, and leadership-ready.
You might thrive in this role if you have:
Bachelor’s or Master’s degree in Accounting, Finance, Business Administration, or a related field; CPA, CA, CISA or equivalent strongly preferred.
10+ years of experience in financial risk management, internal audit, or financial process transformation, preferably in high-growth, technology-enabled or product-driven environments (e.g., usage-based revenue, cloud and infrastructure spend, complex close, system-driven processes).
Experience owning risk and control frameworks in an outsourced testing model, including scoping, Big-4 coordination, testing quality review, issue evaluation, and audit defense.
Strong understanding of end-to-end finance and spend processes including Order-to-Cash, Accounting Operations, Global Close, and infrastructure-driven cost models (cloud, GPUs, vendors, capitalized spend).
Proven ability to build and run control programs—including operating models, governance, workplans, risk assessments, stakeholder cadences, and durable artifacts that scale.
Proven ability to build and run control programs—including operating models, governance, workplans, risk assessments, stakeholder cadences, and durable artifacts that scale.
Ability to translate complex, technical processes into clear, defensible controls, including RCMs, narratives, and evidence standards that work for both operators and auditors.
Track record of driving sustainable remediation by fixing process, system, data, and ownership gaps, not just documenting deficiencies.
Comfortable operating in fast-changing, ambiguous environments where products, pricing, and cost structures evolve faster than traditional control frameworks.
Excellent executive communication and cross-functional influence, able to drive decisions across Finance, Product, Engineering, and external auditors without formal authority.
Familiarity with ERP, subledger, and GRC tooling (e.g., SFDC, CPQ, Ironclad, EDM, Oracle, AuditBoard, Workiva) and homegrown finance or data platforms is a plus.
About OpenAI
OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core, and to achieve our mission, we must encompass and value the many different perspectives, voices, and experiences that form the full spectrum of humanity.
We are an equal opportunity employer, and we do not discriminate on the basis of race, religion, color, national origin, sex, sexual orientation, age, veteran status, disability, genetic information, or other applicable legally protected characteristic.
For additional information, please see OpenAI’s Affirmative Action and Equal Employment Opportunity Policy Statement.
Background checks for applicants will be administered in accordance with applicable law, and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws, including the San Francisco Fair Chance Ordinance, the Los Angeles County Fair Chance Ordinance for Employers, and the California Fair Chance Act, for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct, adverse and negative relationship with the following job duties, potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft, loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary, confidential, and non-public information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.
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