Senior Manager, Financial Risk Management

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 procure‑to‑pay, payroll, revenue, month‑end close, and infrastructure‑related spend.

We work closely with Accounting, Procurement, People Ops, Strategic Finance, Legal, and Compliance to ensure processes are well‑designed, well‑documented, and audit‑ready. As part of FRM, we contribute to OpenAI’s overall financial risk posture by supporting audit readiness, third‑party risk considerations, and ongoing process improvements across the finance ecosystem. Together, we help build the foundation of trust and operational clarity needed for OpenAI to scale responsibly.

We’re seeking a Senior Manager, FRM Cross Enablement Lead 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.

• Define and evolve a consistent SOX/ICFR readiness framework across FRM efforts (shared standards, key checkpoints, and what “done” looks like).
• Create clear roles, decision paths, and escalation routes so work moves quickly and consistently.
• Maintain a consolidated view of priorities, progress, and risks, translating it into crisp leadership updates and decision asks.
• Partner with workstream leads and co‑sourced teams to ensure outputs are consistent, high‑quality, and leadership‑ready.
• Stand up program frameworks and playbooks for emerging priorities, including but not limited to M&A, hardware, and systems build‑outs.
• Run targeted assessments for new/changed areas and translate them into clear expectations, owners, and timelines.

• A Bachelor’s degree in Accounting, Finance, Business Administration, or related field (CPA/CIA a plus).
• 8‑12+ years of experience in SOX/ICFR, internal controls, internal audit, or financial process transformation—ideally with time in a high‑growth environment.
• Demonstrated the ability to build programs: operating models, governance, workplans, stakeholder cadences, and durable artifacts.
• Experience supporting M&A or transaction‑related controls (deal governance, integration controls, valuations/supporting documentation, close/readiness).
• A strong understanding of ICFR, COSO, and control design/testing methodologies (preventive vs detective, automated vs manual, ITAC/ITGC familiarity).
• Excellent stakeholder management and executive communication, and the ability to drive decisions and outcomes across competing priorities.
• Strong writing and documentation skills (narratives, decision logs, playbooks, RCMs) with a bias toward clarity and usability.
• Familiarity with ERP/subledger and GRC tooling (e.g., Oracle/Net Suite/Workday; Audit Board/Workiva) is a plus.

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…