SOX & Internal Controls Manager

ArcelorMittal•Schererville, IN

5d•Hybrid

About The Position

The SOX & Internal Controls Manager oversees ArcelorMittal’s Sarbanes-Oxley (SOX) compliance program and internal financial controls for the markets served in the North America region. The position is full-time and based in Schererville, Indiana, with telecommuting permitted one day per week. The employee must live within commuting distance of the office and travel domestically and internationally approximately 20% of the time. The role manages the annual SOX program, including scoping, risk assessment, planning, process walkthroughs and documentation, control testing, remediation, and evaluation of control design and operating effectiveness. It coordinates with external consultants, auditors, management, Global Assurance, IT, compliance teams, regulatory groups, and other stakeholders. The manager maintains the internal controls framework and related documentation, advises on control improvements, tracks deficiencies through remediation, and reports on control effectiveness. The role also monitors regulatory and industry developments, provides employee guidance and training, identifies opportunities to streamline compliance, and participates in projects to address potential control and process gaps. A pre-employment background check is required.

Requirements

Bachelor’s degree or equivalent in Accounting, Accountancy, or Finance.
Eight years of related progressive post-baccalaureate experience.
At least 12 months of experience identifying key risks and controls; developing and reviewing audit programs; benchmarking financial and operational processes and controls; and performing controls optimization.
At least 12 months of experience deploying technical internal audit processes, controls, evaluations, and testing methodologies, as well as other financial and operational internal control methodologies.
At least 12 months of experience applying Sarbanes-Oxley Act regulations and compliance requirements.
At least 12 months of experience participating in planning and scoping reviews, meeting stakeholders, walking through business processes, and executing audit testing and assessments of control design and operating effectiveness.
At least 12 months of experience applying expertise in public accounting practices and procedures, the COSO Framework, corporate governance, GAAP, financial and operational fraud risk management, anti-fraud internal controls, and IT process controls.
At least 12 months of experience using internal audit technology tools for planning, design, performance, testing, and risk reporting, and making recommendations to improve the control environment.
Must reside within commuting distance of the Schererville, Indiana office.
Ability to travel approximately 20% domestically and internationally.
Successful completion of a pre-employment background check.

Responsibilities

Execute the full SOX program, including risk assessments, walkthroughs, process and control documentation, controls testing, remediation, and control design.
Drive and monitor SOX program completion in accordance with the global calendar, conduct quality reviews, and take responsibility for control improvements and remediation of design deficiencies.
Coordinate annual SOX scoping, risk assessment, and the SOX compliance workplan.
Coordinate with external consultants and auditors to facilitate SOX audits and reviews.
Collaborate with cross-functional teams to assess how new business initiatives affect SOX compliance.
Build relationships with compliance teams, regulatory groups, and company personnel; address compliance issues, develop advocacy plans, and resolve problems.
Develop and maintain an internal controls framework aligned with SOX requirements.
Maintain documentation of internal controls, procedures, and SOX key controls.
Plan and manage the annual SOX assessment, including risk assessments, risk and control matrix reviews, internal control testing, management remediation plans, and evaluation of control deficiencies.
Provide employees with training and guidance on SOX requirements and compliance procedures.
Analyze and report on SOX control effectiveness to senior management and stakeholders.
Serve as the subject matter expert and primary contact for SOX-related inquiries and issues, resolving them in a timely manner.
Monitor regulatory developments, changes in SOX regulations, and industry best practices, and update internal processes and controls as needed.
Identify and implement opportunities to streamline SOX compliance and improve efficiency.
Improve the internal control environment by mapping processes, optimizing controls, and mitigating risks.
Recommend improvements to management on the design and operating effectiveness of SOX and other internal controls.
Participate in special projects and initiatives to address potential internal control and process gaps, and determine the SOX scope impact of changes to financial processes and IT systems.
Partner with IT to ensure appropriate IT control design for current and future-state processes and implementation of appropriate compensating controls.
Perform deficiency assessment, evaluation, and remediation; monitor deficiencies through remediation and conduct analytical reviews for systemic trends.
Follow up in real time with business and ITGC on deficiencies, remediation, and gap closure.
Participate in regular steering calls with management, external auditors, and Global Assurance on SOX and internal controls matters as required.
Perform other job-related duties as assigned.