Internal Audit Manager

Job-ID: 193725Category: Legal & AuditLocation: PITTSBURGH, PA, United StatesWorkplace: HybridSchedule: Full timePosted: 2026-10-19Role PurposeThe Internal Audit Manager leads a portfolio of risk-based audits and defines audit coverage for assigned processes within the approved annual plan. The role requires a strong understanding of business dynamics, operations, value drivers, constraints, and key risks. The Manager turns this understanding into focused audits and practical recommendations, coaches Internal Auditors and Senior Internal Auditors, and improves the consistency and efficiency of audit work.Key ResponsibilitiesBusiness Understanding and Audit PlanningBuild a strong understanding of business dynamics, operating models, end-to-end processes, value drivers, operational constraints, and financial impacts.Use this knowledge to identify material risks and define relevant audit objectives and coverage.Autonomously prepare risk-based audit plans for assigned processes or themes within the approved annual Internal Audit plan.Manage several concurrent audits and adjust coverage when business conditions or risks change.Audit Delivery and ReportingLead complex operational, financial, compliance, governance, and technology-enabled audits from planning to reporting.Direct engagement teams, approve work programs, review evidence, and challenge conclusions.Lead audit meetings and write clear reports covering the issue, business impact, root cause, and required action.Validate completed actions and escalate overdue or inadequate remediation.Coaching and LeadershipCoach or manage Internal Auditors and Senior Internal Auditors on business understanding, risk assessment, audit testing methodology, data analysis, investigations, and report writing.Allocate work, set expectations, review performance, and provide direct and timely feedbackContribute to recruitment, onboarding, development, knowledge sharing, and talent discussions.Process Improvement, AI and DataStandardize audit processes, work programs, templates, documentation, reporting, quality review, and follow-up.Promote and embed approved AI tools, analytics, process mining, dashboards, and automation in audit work and internal processes.Use digital tools to increase audit coverage, identify risks, analyze exceptions, and reduce manual work.Ensure AI use complies with confidentiality, data protection, evidence, and governance requirements.Speak-Up Management and InvestigationsManage speak-up cases assigned by the Head of Internal Audit, from initial assessment to closure.Prepare the investigation plan, conduct or coordinate investigations, and maintain complete and secure case documentation.Escalate material, sensitive, executive-level, legally significant, or disputed matters.Present findings and proposed actions for review and approval, and monitor agreed actions.Conflict of Interest ManagementManage declared or suspected conflicts of interest assigned to Internal Audit.Assess the people, decisions, relationships, and business interests involved and investigate when required.Document facts, conclusions, proposed safeguards, and escalation decisions.Escalate material, sensitive, executive-level, or disputed conflicts and monitor agreed safeguards.Group Policy GovernanceCoordinate the periodic review of Group policies in line with the approved policy review schedule.Work with policy owners to update policies when business, regulatory, organizational, risk, or control requirements change.Review new and revised policies for consistency with other Group policies, clear ownership, defined responsibilities, and absence of conflicting requirements.Ensure each policy defines how compliance will be monitored, including the key controls, evidence, responsible owner, and escalation process.Confirm that policy controls are embedded in the relevant business processes, systems, procedures, or assurance activities.Maintain an overview of policy status, upcoming reviews, identified inconsistencies, missing controls, and overdue updates, and escalate significant gaps.Stakeholder and Advisory WorkBuild effective relationships with senior process owners and regional or functional management while maintaining independence.Provide practical risk and control advice on business changes, acquisitions, systems, and process redesign without taking management responsibility.Lead or support advisory reviews and special assignments when requested.Expected DeliverablesDeliverableExpected OutputProcess audit plansScope, risks, resources, timing, and expected outcomes.Engagement files and reportsComplete evidence and clear reporting of findings, business impact, root cause, and agreed actions.Investigation case filesAssessment, scope, evidence, interviews, factual conclusions, escalation, and action follow-up.Conflict of interest filesAssessment, investigation where required, proposed safeguards, escalation, approval, and follow-up.Policy governance registerPolicy owner, approval body, review date, status, dependencies, identified inconsistencies, control requirements, and overdue actions.Policy review outputsDocumented review of policy consistency, ownership, responsibilities, controls, monitoring, and implementation requirements.Portfolio and coaching outputsStatus reporting, work allocation, feedback, development objectives, and knowledge sharing.Improvement outputsImplemented standardisation, AI, analytics, automation, or process improvements, with benefits documented.Decision Rights and EscalationDefines process-level audit coverage within the approved annual plan.Manages assigned audits, investigations, and policy-governance activities within delegated authority.Challenges policy owners where policies conflict, lack clear ownership, or do not include adequate compliance controls and monitoring.Escalates material policy gaps, overdue reviews, unresolved inconsistencies, and missing or ineffective compliance controls.Does not own the policies or the underlying business controls; accountability remains with the designated policy and process owners.Does not set the global Internal Audit strategy, approve the annual audit plan, or independently approve major investigation outcomes.Experience and QualificationsBachelor’s or master’s degree in finance, accounting, business, engineering, information systems, economics, or a related field.Typically 8-12 years of relevant experience, including leadership of complex audits and multiple workstreams.Strong understanding of business operations, industrial processes, value creation, financial drivers, and operational risk.Experience conducting or managing investigations, including speak-up and conflict of interest matters.Experience reviewing policies, governance requirements, and the design and monitoring of compliance controls.Strong knowledge of internal audit, risk assessment, internal control, governance, and COSO.CIA, CPA, CISA, CRMA, CFE, or equivalent certification is strongly preferred.Practical capability with AI-enabled tools, analytics, SAP, Power BI, process mining, or automation is preferred.Fluent English required. French or another relevant language is an advantage.Willingness to travel domestically and internationally in line with the audit plan.Core CompetenciesBusiness and operational acumen.Independent judgement and constructive challenge.Policy analysis and ability to identify conflicting or unclear requirements.Investigation planning, discretion, interviewing, and evidence-based analysis.Clear writing and direct communication.Ability to manage priorities and deliver through others.Coaching and team development.Integrity, objectivity, confidentiality, and professional skepticism.Benefits & CompensationAnnual Base Salary Range of $112,500–$144,500Paid holidays and vacation timeGroup medical/pharmacy insurance options with company funded health care spending accountsDental insurance & Vision insurance401k account with company matching contributionCompany-paid life insurance and short-term and long-term disability insuranceOptions to purchase additional life insurance (employee, spouse, and child) and additional employee long-term disability insuranceEmployee Assistance Program (EAP)Tuition benefits including professional certificationsAbout the organizationYou will be part of Carmeuse North America, a Rock-Star team of 2500 workers and employees bringing with them their own culture and specific needs. The North American headquarters is located in Pittsburgh, PA and has over three dozen production facilities across the U.S. and Canada.About the companyREADY TO JOIN A ROCK-SOLID FAMILY?Carmeuse started out as a small family-run business in Belgium.Today it’s a leading global producer of lime, high calcium limestone and dolomitic stone. Its products are essential to energy producers, environmental services, construction and manufacturing. With over 90 production facilities spread across almost every continent, and over 4,500 employees working at Carmeuse every day, the company’s most treasured resources are its people.Carmeuse is dedicated to maintaining a workplace that fosters equal opportunity and creates a diverse and inclusive work environment. All qualified applicants will be considered for employment regardless of race, color, religion, sex, national origin, disability, protected veteran status, sexual orientation or gender identity.