Manager, Internal Audit and Compliance

GFL Environmental Inc.•Vaughan, ON

About The Position

GFL is one of the largest diversified environmental services companies in North America, providing comprehensive solid waste management services from its platform of facilities throughout Canada and 18 U.S. states. Recognized by our signature fleet of bright green trucks and equipment, we offer a wide range of environmental and industrial services to businesses, communities and households, providing a consolidated and sophisticated approach to meeting our customers’ needs. One of the keys to our success lies in the diversity of our services and our ability to deliver robust integrated solutions, all from a single efficient company. We believe that, by providing safe, accessible and cost-effective solutions, we encourage greater environmental responsibility and allow our customers and the communities we serve to be Green For Life. We are seeking a motivated and detail-oriented SOX Manager to support the execution of our Sarbanes-Oxley (SOX) Section 404 compliance program. Reporting to the Senior Manager, Internal Audit and Compliance, this role is responsible for performing risk assessments, executing control testing, maintaining SOX documentation, and coordinating with internal stakeholders and external auditors. The ideal candidate brings a solid foundation in public company auditing from a Big 4 firm, working knowledge of PCAOB and COSO frameworks, and the ability to manage workstreams independently while contributing to the broader SOX program.

Requirements

Bachelor's degree in Accounting, Finance, or a related field (required).
CPA (Canada) designation, or equivalent.
Minimum 4–7 years of progressive experience in external audit, internal audit, or SOX compliance.
Minimum 2 years of experience at a Big 4 public accounting firm (Deloitte, EY, KPMG, PwC) in their assurance/ internal audit practice, with exposure to integrated audits of SEC registrants (required).
Hands-on experience executing SOX testing programs, including walkthroughs, control testing, workpaper preparation, and deficiency documentation.
Experience working with or coordinating with external auditors on SOX-related matters.
Working knowledge of the COSO 2013 Internal Control — Integrated Framework and its application to SOX compliance.
Familiarity with PCAOB Auditing Standard AS 2201 and how it shapes management's SOX testing approach.
Solid understanding of IFRS and US GAAP, particularly as it relates to significant accounting areas common in the waste management / environmental services industry (e.g., revenue recognition for long-term service contracts, asset retirement obligations under ASC 410, environmental remediation liabilities).
Awareness of the SEC's framework for evaluating internal control deficiencies.
Basic understanding of IT General Controls concepts (access security, change management, computer operations) and how they support business process controls.
Strong organizational and project management skills with the ability to manage multiple testing workstreams and deadlines concurrently.
Clear written and verbal communication skills — ability to document audit findings concisely and explain control concepts to process owners who may not have an audit background.
Attention to detail and professional skepticism — ability to critically evaluate whether control evidence adequately demonstrates operating effectiveness.
Strong interpersonal skills with the ability to build rapport with process owners and collaborate effectively across functions.
Strong Excel skills; familiarity with data analytics tools is a plus.

Nice To Haves

Additional certification such as CIA (Certified Internal Auditor) is a plus.
Prior experience working on the management/company side (i.e., as the audited entity, not solely as the external auditor) is an asset.
Proficiency with GRC/SOX management tools (e.g., AuditBoard, Workiva) is an asset.

Responsibilities

Maintain and update project milestones, deliverables, and deadlines to align with external audit timelines and quarterly/annual reporting schedules.
Perform the annual top-down risk assessment (identifying significant accounts, material business processes, and assertions per PCAOB AS 2201).
Assess the SOX impact of business changes (e.g., acquisitions, system implementations) and flag necessary scope adjustments to the Senior Manager.
Create and maintain process narratives, flowcharts, and Risk and Control Matrices (RCMs).
Partner with process owners to identify and update key preventive and detective controls. Review controls for appropriate design and precision, escalating any that are too broad or granular.
Execute the annual SOX test plan across interim and roll-forward periods by determining sample sizes and applying standard methodologies (inquiry, observation, inspection, re-performance).
Conduct walkthroughs and prepare clear, complete workpapers that meet internal quality standards.
Evaluate control exceptions, document root causes, and provide an initial severity assessment for Senior Manager review. Analyze deficiency trends for systemic issues. Work with process owners to develop remediation plans and perform follow-up testing to validate that remediated controls operate effectively.
Serve as the day-to-day point of contact for external auditors. Facilitate walkthroughs, provide access to evidence, and proactively track and resolve open information requests to avoid delays.
Develop strong cross-functional relationships with process owners in finance, accounting, operations, procurement, and other departments.
Assist in delivering awareness and training sessions for control owners regarding SOX requirements, documentation expectations, and best practices for evidence retention.
Coordinate with the IT audit/compliance team on IT General Controls (ITGCs) — including access management, change management, and IT operations — and IT Application Controls to ensure business process controls that depend on IT systems are adequately supported.
Identify opportunities to improve the efficiency of the SOX program, including control rationalization, reduction of manual controls in favour of automated/system-enforced controls, and streamlining of testing procedures.
Stay informed on PCAOB inspection findings, SEC guidance, and evolving industry best practices, and share relevant updates with the team.