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The Finance Risk Management (FRM) team at OpenAI is responsible for identifying, evaluating, and managing finance-related risks across our organization-both in the U.S. and internationally. Our scope includes establishing and maintaining an Internal Controls over Financial Reporting (ICOFR) framework, overseeing third-party vendor risk, managing the risk transfer programs, and addressing emerging risk areas that may impact our financial processes. Working closely with cross-functional teams, FRM drives the development of control activities, policies, procedures, and tools that support transparent, accurate, and efficient financial operations. We are looking for an experienced Senior Manager, Internal Controls to establish and maintain a robust financial reporting controls framework for OpenAI's business processes. As a counterpart to our IT Risk Senior Manager, you will focus on evaluating end-to-end business and operational workflows, designing effective process-level and entity-level controls, and collaborating with stakeholders to ensure seamless integration into our overall risk management strategy. You will be a self-starter who thrives in a dynamic, high-tech environment and has a passion for building and enhancing control frameworks that align with our rapid growth and global reach. Reporting directly to the Head of FRM, you will play a pivotal role in supporting OpenAI's mission and strategic objectives by ensuring that our financial operations are both well-controlled and scalable. Rather than merely maintaining the status quo, you'll help design and implement best-in-class controls to meet the evolving challenges of our industry.