Intern - Internal Audit & Enterprise Risk Management (Summer 2027)

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Description

At United, we offer internships, co-ops, and full-time opportunities for early career professionals. In any role, you're a key member of our team, contributing to real projects that help move the business forward while gaining hands -on experience, growing your professional skill set, and connecting with industry leaders. You'll also have a chance to build community through our employ ee-run Business Resource Groups, participate in industry conferences, and enjoy unlimited standby travel anywhere we fly.

We believe that inclusion helps us thrive and grow at United across our collaborative Finance teams consisting of Financial Planning & Analysis, Internal Audit, Treasury, Global Procurement, Controllership, Investor Relations and more. These teams provide the financial fuel that keeps our operation running from providing detailed analyses of financial planning, performance, and forecasts to managing our investments and financial strategies. Our Finance team plays an integral role in making our airline profitable and successful by meeting our financial goals.

The Internal Audit department at United Airlines plays a critical role in strengthening the organization by providing audit, risk, and advisory services across the business. Our collaborative team works on a wide range of projects, including operational audits, technology audits, enterprise risk management related initiatives, data analytics and cybersecurity.

We help the organization achieve its strategic objectives through a systematic, principled approach to evaluating and enhanci ng the effectiveness and efficiency of risk management, control and governance processes. Internal Audit also serves as a key monit oring activity within the Company's control environment, offering management and the Board of Directors clear insight(s) into control strengths, areas for improvement, and opportunities to increase efficiency. As an intern, you will contribute to meaningful projects and gain exposure to senior leadership, with opportunities to share your work and insights directly.

About the Role

The Risk Management Intern role provides broad exposure to internal audits, enterprise risk management (ERM), data analytics, and cybersecurity assurance - helping you build both technical expertise and business acumen. Interns will work alongside audit and risk professionals on meaningful projects that strengthen the organization's control environments, support informed decision-making, and enhance operational efficiency.

Rising seniors with relevant academic coursework, experience, and interest may have the opportunity to support Accounting Controllership initiatives, providing exposure to financial reporting, accounting operations, internal controls, and cross -functional Finance processes at United beyond the traditional scope of Internal Audit.

Key Responsibilities:

As an Intern, you may contribute to projects across the following areas:

Internal Audit • Support in audit planning, walkthroughs, and testing procedures to achieve audit objectives • Prepare detailed workpapers in line with departmental procedures and audit standards • Provide objective assessments and recommendations to improve operational controls and business processes. • Participate in closing meetings with stakeholders to discuss audit results and management action plans • Participate in onsite field visits (e.g. cycle counts, airport audits) • Participate in the Sarbanes Oxley (SOX) financial controls program

Enterprise Risk Management (ERM) • Assist in supporting the development, implementation, and on-going maintenance of the ERM framework • Contribute to enterprise risk monitoring and reporting by gathering data supporting dashboards, KPIs, and meeting with key leaders on ERM process(es) • Help prepare ERM reporting packages and presentation materials for executive leadership and the Board of Directors • Analyze risk events, deficiencies, and emerging trends to support lessons learned and root cause analyses

Technology, Cybersecurity, and Data Analytics • Use data analytics tools to identify trends, anomalies, and insights that inform audit results and enhance efficiency • Build dashboards and visualizations to support risk and audit reporting • Assess the impact of emerging technologies and risks on the Company's business and control environment UAL - GENERAL: Standard business; sharing permitted • Support cybersecurity risk assessments and reviews of IT controls

Accounting Controllership • Support the preparation of financial statements and reports • Assist in executing accounting tasks to meet financial objectives • Prepare detailed work papers/entries in accordance with established accounting/audit programs and departmental procedures • Assist in execution of solutions to business problems using data analysis • Provide independent assessment, analyses, observations, and recommendations to improve operation controls and business processes • Participate in monthly close processes and/or operational meetings • Collaborate with the Controllership team on various projects • Maintain a positive, professional relationship with staff and management at all levels

This internship may be eligible for full-time conversion based on performance in role, position availability and overall operational need, potentially offering a direct pathway to a career with us.

Qualifications

What's needed to succeed (Minimum Qualifications):

• Applicant must be a current student with at least one semester of education at the conclusion of their internship, pursuing a degree in the following areas: BS, BA (preferably major in Accounting or Internal Audit, Finance, Economics, Business Administration, Information Systems, Data Analytics/Science, Cybersecurity or a similar/related field) • Strong analytical skills with some experience working with data analysis tools such as Excel, SQL, Alteryx, Tableau, Power BI , Python or SAS • Solid written and verbal communication skills • Proficiency in Microsoft Office • Strong interpersonal skills with focus on teamwork and ability to maintain professional relationships across all levels of staff and management • Ability to manage multiple priorities/projects and adapt to a fast-paced, changing environment • This role will be based in Chicago and follow a hybrid scheduling model • Reliable, punctual attendance is an essential function of the position • Internship duration is 12 weeks during Summer 2027 • Successful completion of interview required to meet job qualification • Must be legally authorized to work in the United States for any employer without sponsorship • Willingness to travel up to 25% within the U.S. or possibly internationally

What will help you propel from the pack (Preferred Qualifications):

• Intermediate to advanced proficiency with data analysis and visualization tools (e.g., SQL, Python, Tableau, Power BI, SAS, Alteryx) • Demonstrated leadership experience through campus involvement, student organizations, or community initiatives • Prior internship or project experience in audit, risk management, data analytics, cybersecurity, accounting, or financial reporting

Demonstrated understanding of the capabilities and limitations of generative AI tools and the ability to leverage AI effectively to support research, analysis, content creation, and problem-solving. Applies critical thinking to validate AI-generated outputs while adhering to organizational policies related to responsible AI use, data privacy, and security.

Posting dates: September 1, 2026 through September 8, 2026

The starting rate for this role is $20.00. The base salary range/hourly rate listed is dependent on job-related, non-discriminatory factors such as experience, education and skills. This position may also be eligible for bonus and/or long-term incentive compensation awards.

You may be eligible for the following competitive benefits: medical, dental, vision, life, accident & disability, parental leave, employee assistance program, commuter, paid holidays, paid time off, 401(k) and flight privileges.

United Airlines is an Equal Opportunity Employer. We recruit, employ, train, compensate, and promote without regard to race, color, religion, national origin, gender identity, sexual orientation, disability, age, veteran status, or any other protected category under applicable law. We provide reasonable accommodations for applicants and employees with disabilities. To request an accommodation, contact View email address on click.appcast.io