Internal Audit & AI Innovation Intern

Plains All American•Houston, TX

About The Position

At Plains, students are vital members of our team, driving our business forward with their fresh perspectives and innovative ideas. From day one, you’ll feel empowered to ask questions and truly be part of our collaborative culture. We offer students the chance to build professional networks by working alongside skilled professionals, mentors, and fellow students. Our student programs provide hands-on experience within the oil and gas midstream sector and opportunities for students to take on higher level projects depending on their skills and career interests. We are seeking high-achieving, analytical, innovative, and technology-oriented students to join our Internal Audit team through internships in summer 2027. Our Internal Audit Intern Program provides students with an opportunity to gain hands-on experience in operational auditing and Sarbanes-Oxley (SOX) compliance while helping shape the future of audit through artificial intelligence, data analytics, and business automation. Interns are valued members of the Internal Audit team and will contribute to meaningful projects that support business objectives, strengthen governance and controls, and improve operational effectiveness. Successful candidates will work alongside experienced audit professionals while gaining exposure to emerging technologies that are transforming the internal audit profession. This opportunity provides practical experience in assurance, advisory services, controls testing, process improvement, and the responsible application of AI within a Fortune 500 environment.

Requirements

Pursuing an undergraduate or graduate degree in Computer and Data Science, Business Administration, Finance, Accounting, Information Systems, or related field.
Strong written and oral communication skills.
Strong critical thinking and problem-solving abilities.
Strong analytical and quantitative skills.
Intellectual curiosity and willingness to challenge assumptions.
Strong organizational skills and attention to detail.
Ability to manage multiple priorities in a dynamic environment.
Ability to work both independently and collaboratively within a team.
Proficiency with Microsoft Excel, Word, PowerPoint, and SharePoint.
Interest in emerging technologies, including AI, machine learning, robotic process automation (RPA), and advanced analytics.
Ability to understand, interpret, validate, and communicate insights from data.
Willingness to experiment, learn quickly, and recommend new approaches to improve audit quality and efficiency.
Must be able to commit to the work term starting May 17, 2027.
Must comply with the Company’s Drug & Alcohol Policy including pre-employment testing.
Must provide satisfactory references and complete a Criminal Background Check.
Applicants must be authorized to work in the U.S. for the duration of their employment.

Nice To Haves

Experience with data analysis and visualization tools (Power BI, Tableau, or similar) is preferred.
Experience using AI-based productivity tools such as Microsoft Copilot is preferred.
Exposure to SQL, Python, Power Automate, Power Apps, or other automation tools is advantageous.

Responsibilities

Assist auditors with planning, executing, and documenting internal audit engagements.
Support SOX compliance activities, including control documentation, walkthroughs, testing, and evaluation of control effectiveness.
Assist in developing audit workpapers, testing documentation, and reporting deliverables.
Participate in interviews and meetings with business stakeholders to gain an understanding of processes and controls.
Analyze large datasets using Excel, Power BI, SQL, Python, or similar analytical tools.
Help identify opportunities to automate repetitive audit and compliance activities.
Support continuous monitoring and continuous auditing initiatives.
Utilize data-driven techniques to identify trends, anomalies, and audit insights.
Explore and apply Artificial Intelligence solutions to improve audit planning, testing, documentation, and reporting processes.
Assist in developing and testing AI-assisted workflows for audit and SOX activities.
Evaluate opportunities for generative AI, machine learning, and intelligent automation within the audit function.
Recommend innovative solutions that improve efficiency, quality, and audit coverage.
Collaborate with audit professionals, mentors, and cross-functional business teams.
Attend departmental training sessions, meetings, and professional development activities.