Audit Officer (Sox) - Enterprise Risk Management - Firstbank Pr

FirstBank Puerto Rico • San Juan, PR

2d

About The Position

The Audit Officer performs Sarbanes-Oxley Act (SOX) compliance testing activities, primarily related to Section 404 Internal Control over Financial Reporting (ICFR), in accordance with established methodologies and under the guidance of the Audit Supervisor. The role evaluates the operating effectiveness of key controls, documents testing results, identifies observations, and supports the Bank’s SOX compliance program.

The position reviews business processes, risks, and internal controls; completes audits under the approved annual SOX plan; prepares and maintains supporting audit workpapers; and discusses control observations and remediation plans with management. The Audit Officer also follows up on management responses, resolves review points before final reports are issued, assists external auditors with annual integrated audit and SOX revision activities, and participates in ongoing professional development. Other related duties may be assigned by the Audit Supervisor and/or Corporate Risk Manager.

Requirements

• Bachelor’s degree in Accounting, Finance, or a related field.
• At least three years of auditing experience, including SOX compliance, internal controls, risk management, accounting, or related functions.
• Ability to write, speak, and comprehend English and Spanish.
• Clear and concise verbal and written communication skills.
• Proficiency in Microsoft Office applications, including Excel, Word, PowerPoint, and Copilot.
• Analytical and problem-solving skills.
• Effective interpersonal communication skills.
• Strong organizational skills and attention to detail.
• Ability to work independently or collaboratively.
• Knowledge of auditing, internal controls, and risk assessment techniques and methodologies.
• Ability to maintain and promote confidentiality, integrity, and ethical conduct.
• Professional skepticism and ability to objectively evaluate evidence.

Nice To Haves

• Master’s degree in Accounting, Finance, or a related field.
• CIA and/or CPA certification.

Responsibilities

• Maintain current knowledge of SOX requirements, particularly Section 404, including changes, established parameters, and applicability to the corporation.
• Review procedure manuals and banking regulations, and interview process owners to understand business processes, risks, and internal controls.
• Complete assigned SOX audits according to the approved annual SOX plan and established methodology.
• Prepare complete and accurate audit workpapers documenting testing procedures, evidence obtained, and audit results; ensure supporting documentation is referenced, documented, and retained in the system.
• Identify and evaluate observations for their impact on key SOX controls and discuss them with management to obtain remediation plans for final results presentations.
• Provide recommendations to management regarding the adequacy of the internal control system when appropriate.
• Follow up on management responses to observations.
• Resolve review points from the Audit Supervisor and/or Corporate Risk Manager and ensure they are cleared before final audit reports are issued.
• Perform other related duties assigned by the Audit Supervisor and/or Corporate Risk Manager and contribute to additional departmental efforts as needed.
• Assist external auditors with the annual integrated audit and SOX revision process.
• Participate in professional development activities, including training, research, and self-study, to maintain and enhance audit, risk management, and regulatory knowledge.

What This Job Offers

• Job Type: Full-time
• Career Level: Mid Level