Internal Auditor- Senior

Warrior Met Coal•Brookwood, AL

2d•Onsite

About The Position

The Senior Internal Auditor supports mining operations near Brookwood, Alabama. The role plans and executes risk-based internal audits and SOX/ICFR testing to evaluate the design and operating effectiveness of financial, operational, compliance, and IT controls. It maintains process documentation, communicates results to management, and performs other internal audit support activities as requested by the Director of Internal Audit. The position is expected to uphold the company’s “Warrior Way”—Safer, Accountability, Follow Through, Excellence, and Responsibility—and maintain high standards of professionalism, integrity, teamwork, and safety. It also supports adherence to workplace and environmental policies, standard work procedures, and regulatory requirements.

Requirements

Bachelor’s degree in accounting or a similar field.
At least 3 years of relevant audit experience in internal audit and/or public accounting, including controls testing.
Working knowledge of internal audit methodology and control frameworks such as COSO, including financial, operational, compliance, SOX/ICFR, and IT general controls.
Proficiency in Microsoft Excel and Word.
Strong written and verbal communication skills, including preparing clear workpapers and presenting results to management.
Demonstrated integrity, objectivity, professional skepticism, and a collaborative approach to problem solving.
Ability to prepare accurate, well-organized documentation in accordance with internal audit standards.
Ability to articulate issues, risk impact, and recommendations to management clearly and actionably.

Nice To Haves

Master’s-level degree highly preferred.
CPA or CIA highly preferred.
SOX/ICFR experience preferred.
Public accounting experience at a Big 4 and/or national firm preferred.
Experience with data analytics and audit tools such as Power BI, ACL/IDEA, AuditBoard, or similar.

Responsibilities

Perform and document control walkthroughs and testing procedures to assess control design and operating effectiveness.
Support the annual risk assessment and development of the internal audit plan, including identifying key risks and prioritizing audit coverage.
Develop audit programs and test plans, defining scope, objectives, timing, and sample selections.
Execute operational, financial, and compliance audits; identify root causes and recommend practical, value-added improvements.
Draft clear workpapers and audit reports, including issue ratings, impact, and recommendations, and present results to the Director of Internal Audit and business leaders.
Partner with control owners and process stakeholders to obtain evidence, validate observations, and track remediation; coordinate with external auditors and other assurance providers as needed.
Maintain and update internal control documentation, including process narratives, flowcharts, and risk/control matrices.
Identify gaps in control design and documentation and recommend enhancements.
Test management’s key controls, including SOX/ICFR controls; evaluate exceptions and support issue remediation and re-testing.
Review third-party and contractor documentation and evidence for completeness and alignment with audit objectives.
Perform special projects and operational audits as needed, including follow-up testing to confirm corrective actions are implemented.
Ensure adherence to State, Federal, and Company workplace policies and standard work procedures for risk identification, assessment, and control.
Maintain safety performance through communication, monitoring, and revision of standard work procedures.
Identify and report safety risks, accidents, incidents, injuries, and property damage.
Attend and participate in scheduled safety meetings and training.
Ensure adherence to environmental policy, work standards, management plans, and regulatory obligations and requirements.