Senior Manager, Financial Risk Management

Senior Manager, Financial Risk Management

Finance - San Francisco and New York City

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, Biz Ops, 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…