Summer 2027 Internship - Audit

ING•New York, NY

2d•Hybrid

About The Position

ING Americas’ Corporate Audit Services (CAS) is seeking a summer intern to support independent assurance activities that add value and enhance ING’s operations. The intern will assist in evaluating the effectiveness of governance, risk management, and internal control processes against applicable regulatory requirements and ING standards, as well as identifying opportunities for improvement. This internship provides structured, hands-on experience across the end-to-end internal audit lifecycle, including audit planning, fieldwork, and reporting. By participating in assigned audit engagements and working alongside experienced audit professionals, the intern will apply CAS methodology and professional internal audit standards while developing a practical understanding of ING’s businesses, risk environment, governance framework, internal controls, and audit practices. CAS is the global internal audit function of ING Group, a Global Systemically Important Financial Institution with its Head Office in Amsterdam. As an international and collaborative organization, CAS promotes knowledge sharing, sound professional judgment, and continuous improvement across its global network. It brings together talented professionals who share expertise and leading practices worldwide. CAS is recognized by its stakeholders and endorsed by the Institute of Internal Auditors.

Requirements

Undergraduate college students anticipated to graduate in 2028 and pursuing a bachelor’s degree in Accounting, Economics, Finance, Business Administration, Data Analytics, Computer Science, Information Systems, Compliance, Risk Management, or a related field. Graduate students may also be considered for certain roles.
Candidates from other academic disciplines who demonstrate a strong interest in finance and banking are also encouraged to apply.
Coursework, internship, or project experience related to accounting, internal or external audit, banking, lending, financial markets, risk management, compliance, data analytics, information technology, cybersecurity, or operations is preferred but not required.
Foundational understanding of governance, risk management, internal controls, and business processes is a plus.
Proficiency with Microsoft Office applications, particularly Excel, PowerPoint, and Word; experience with data analysis or visualization tools is a plus.
Ability to research, organize, analyze, and clearly document information from multiple sources while maintaining accuracy and attention to detail.
Interest in learning CAS methodology, professional internal audit standards, and ING’s wholesale banking businesses and risk environment.
Strong analytical, critical-thinking, and problem-solving skills, with the ability to connect risks, controls, evidence, and conclusions.
Professional skepticism, curiosity, integrity, objectivity, and sound judgment.
Clear and concise verbal and written communication skills, including the ability to prepare professional documentation and presentations.
Strong attention to detail, organization, ownership, and ability to manage priorities and meet deadlines.
Collaborative team player who listens actively, seeks and applies feedback, and works effectively with colleagues and stakeholders from diverse backgrounds.
Adaptable, proactive, and comfortable learning new business areas, systems, regulations, and audit techniques.
Data and technology mindset, with an interest in using analytical and digital tools to improve audit quality and efficiency.
A make-it-happen mentality, commitment to continuous learning, and genuine interest in internal audit and the financial services industry.

Nice To Haves

Experience with data analysis or visualization tools is a plus.

Responsibilities

Support assigned internal audit engagements across Lending, Sectors, Non-Financial Risk, and Financial Markets, contributing to planning, fieldwork, and reporting activities under the guidance of audit leads.
Perform research on relevant ING policies and procedures, applicable laws and regulations, industry standards, prior audits, business processes, key risks, and control environments.
Assist with preparation of audit planning documentation, including the Audit Planning Memorandum, and help document audit objectives, scope, risk rationale, planned procedures, and control coverage in accordance with CAS methodology.
Assist in evaluating the design and operating effectiveness of internal controls and execute approved audit test steps and sampling procedures.
Perform data analysis using appropriate tools and techniques to support audit procedures, sample selection, and evidence-based conclusions.
Prepare clear, complete, and well-supported audit workpapers, including research, analyses, meeting minutes, evidence obtained, testing results, and conclusions; address review comments promptly.
Contribute to drafting audit observations, identified control deficiencies, recommendations, and audit-report sections under audit lead supervision.
Participate in audit meetings with team members and stakeholders, including kickoff, interim, and close-out discussions, and prepare minutes when assigned.
Prepare and present audit-related deliverables and a final internship presentation summarizing key responsibilities, accomplishments, contributions, and lessons learned.
Stay informed of relevant developments in wholesale banking, risk management, technology, regulation, and the internal audit profession, and support other CAS initiatives as needed.