Internal Audit Manager

At Applied Digital, we are the epicenter of AI innovation, crafting cutting-edge data center solutions tailored for the demands of high-performance computing. Designed from the ground up to support AI and machine learning workloads, our infrastructure is the backbone of tomorrow’s technological advancements, including AI-driven video and generative platforms. We are: Forward-Thinkers: With a keen eye on current market trends and future innovations, we adapt swiftly and lead technological evolution. Resilient: We navigate complex challenges and emerge stronger, delivering robust and reliable solutions for industry pioneers. Innovative Designers: Leveraging the latest technologies, we create visionary solutions that redefine industry standards. At Applied Digital, we are committed to solving intricate problems, advancing business initiatives, maximizing operational efficiency, and reducing our carbon footprint. We are a team of resilient, forward-thinking innovators driving the AI revolution. Position Summary: Applied Digital is seeking an Internal Audit Manager to lead and execute the company's internal audit and SOX compliance programs. This role is responsible for coordinating risk assessments, managing business process and IT control testing, supporting external audit requirements, and driving continuous improvement across the internal control environment. The Internal Audit Manager will work closely with the GRC team and internal/external auditors, as well as business process owners and leadership across Finance, Accounting, IT, Human Resources, and Operations, to evaluate risks, assess control effectiveness, identify opportunities for improvement, and support the organization's compliance and governance objectives. This individual will play a key role in maintaining an effective SOX program, ensuring audit readiness, and strengthening the organization's overall risk and control framework. Key Responsibilities: SOX Compliance & Internal Audit Manage the annual SOX compliance program, including planning, risk assessment, scoping, walkthroughs, testing, and reporting. Develop and maintain SOX documentation, including process narratives, risk and control matrices (RCMs), flowcharts, and testing workpapers. Coordinate and perform testing of internal controls over financial reporting (ICFR) such as business process controls, IT General Controls (ITGCs), automated controls, and key reports. Identify control gaps, process inefficiencies, and opportunities to strengthen governance and risk management practices. Evaluate control deficiencies and collaborate with process owners to develop and monitor remediation plans. Execute risk-based internal audits across financial, operational, compliance, and technology functions. Assist in conducting enterprise and SOX risk assessments to identify emerging risks and changes in the control environment. Monitor changes in business operations, systems, and regulatory requirements that may impact audit coverage or compliance obligations. Promote a culture of risk awareness, accountability, and continuous improvement throughout the organization. Audit Coordination & Stakeholder Management Serve as a primary liaison between management and external auditors for SOX-related activities. Coordinate audit requests, evidence collection, and testing schedules to support efficient audit execution. Develop strong partnerships with business leaders and control owners across the organization. Provide training and guidance to control owners regarding internal controls, SOX requirements, and audit expectations. Basic Qualifications: Bachelor's degree in accounting, Information Systems, Finance, Business Administration, or a related field. 5+ years of experience in Internal Audit, SOX Compliance, External Audit, Risk Management, or a related field. Experience testing business process controls and IT general controls. Experience interacting with external auditors and supporting public company compliance requirements. Strong project management, analytical, and problem-solving skills. Excellent written and verbal communication skills. Ability to manage multiple priorities and deadlines in a dynamic environment. Preferred Qualifications: Certified Public Accountant (CPA) or Certified Internal Auditor (CIA) Strong understanding of COSO, SOX, ICFR, SEC reporting, SOC reporting, PCAOB standards, and risk assessment methodologies. Experience supporting publicly traded organizations and SOX compliance programs. Prior experience presenting risk and compliance matters to executive leadership. Experience within data center, critical infrastructure, cloud technology, or high-growth technology organizations. Knowledge of the following systems: NetSuite, ADP, FloQast, Workiva, ServiceNow, Microsoft Azure AD Please note that Applied Digital is currently unable to sponsor new applicants for employment authorization or provide immigration-related support for this position. This includes, but is not limited to, visa categories such as H-1B, F-1 OPT, F-1 STEM OPT, F-1 CPT, J-1, TN, E-2, E-3, L-1, O-1, and any Employment Authorization Documents (EADs) or other work authorizations that require employer sponsorship. Audit Expertise : Strong understanding of internal audit methodologies, risk assessment, and internal controls. SOX Compliance : Expertise in designing, evaluating, and testing internal controls over financial reporting. Analytical Thinking : Ability to identify risks, control gaps, and root causes while providing practical solutions. Project Management : Effective planning, coordination, and execution of audit and compliance activities. Communication : Ability to clearly communicate audit observations and recommendations to all organizational levels. Collaboration : Builds strong relationships across Finance, Accounting, IT, Human Resources, Operations, and executive leadership. Problem Solving : Uses data-driven decision-making and professional judgment when addressing complex issues. Continuous Improvement Mindset : Seeks opportunities to enhance processes, controls, and audit effectiveness. Integrity & Accountability : Maintains the highest ethical standards and professional objectivity. Digital Literacy : Proficiency with Microsoft Office, ERP systems, and Audit/GRC platforms. Physical Requirements: Able to remain in a seated position for an extended period and to lift and carry up to 15 lbs. (office manuals, case notebooks, case files, case materials, standard boxes, report binders, etc.) as needed. The company has reviewed this job description to ensure that essential functions and basic duties have been included. It is intended to provide guidelines for job expectations and the employee's ability to perform the position described. It is not intended to be construed as an exhaustive list of all functions, responsibilities, skills and abilities. Additional functions and requirements may be assigned by supervisors as deemed appropriate. This document does not represent a contract of employment, and the company reserves the right to change this job description and/or assign tasks for the employee to perform, as the company may deem appropriate. This job description in no way states or implies that these are the only duties to be performed by the employee(s) incumbent in this position. Employees will be required to follow any other job-related instructions and to perform any other job-related duties requested by any person authorized to give instructions or assignments. All duties and responsibilities are essential functions and requirements and are subject to possible modification to reasonably accommodate individuals with disabilities. To perform this job successfully, the incumbents acknowledge that they possess the skills, aptitudes, and abilities to perform each duty proficiently. Some requirements may exclude individuals who pose a direct threat or significant risk to the health or safety of themselves or others. This document does not create an employment contract, implied or otherwise, other than an “at will” relationship. The company is an Equal Opportunity Employer, drug free workplace, and complies with ADA regulations as applicable. #J-18808-Ljbffr Applied Digital