Senior Internal Auditor

Internal Audit is an independent, objective, assurance and consulting function that strengthens risk management, control, and governance at World through a systematic, disciplined approach. The team also evaluates Sarbanes-Oxley (SOX) internal controls over financial reporting (ICFRs), including the Information Technology General Controls (ITGCs) to support integrity, security, and reliability of financial systems and business operations. The Senior Internal Auditor plays a key role in this mission by assessing financial reporting controls and adherence to consumer lending laws and internal policies. This role includes conducting assurance and advisory engagements, analyzing risks, summarizing findings, and contributing to reports for the Risk Committee, Audit Committee, and Board of Directors. As the subject matter expert in ICFRs and process improvement, the Senior Internal Auditor provides critical insights that enhance operational efficiency and compliance. This role offers cross-functional collaboration, exposure to senior leadership, and engagement with external auditors, positioning the auditor for future career growth and expanded responsibilities. Internal Audit operates independently, reporting administratively to the General Counsel & Chief Compliance Officer in Greenville, SC and functionally to the Audit Committee.

Essential Duties and Responsibilities:

• Lead and perform audits including the assessment of risks impacting internal control over financial reporting (ICFR) under Section 404 of the Sarbanes-Oxley Act (“SOX”).
• Conduct in-depth process walkthroughs with control owners to assess SOX-related business processes, internal control frameworks, and governance structures.
• Design and implement data-driven audit testing methodologies, ensuring key financial controls are suitably evaluated, data integrity is maintained, and results are reliable, actionable, and well documented.
• Identify, assess, and report control deficiencies, provide data-backed insights, and collaborate with stakeholders to encourage risk-mitigating solutions.
• Serve as a key liaison between External Audit, Internal Audit, Finance, Accounting, Treasury, and Business Units, fostering a cross-functional collaboration to successfully assess SOX-specific control effectiveness and compliance.
• Function as an extension of the Internal Audit Manager, leading subordinates through testing assignments, providing coaching and feedback, as well as maintaining SOX-related assessment updates to Internal Audit leadership on a continuous basis.
• Perform the first-level review and sign-off on Internal Audit testing workpapers, validating accuracy, completeness, and compliance with audit requirements.
• Prepare high-quality audit reports and executive-level briefings, summarizing key findings, risk implications, and strategic recommendations for senior management, the Risk Committee, the Audit Committee, and the Board of Directors.
• Facilitate external auditor ICFR SOX-related engagements, ensuring efficient coordination of agreed-upon procedures and seamless collaboration between internal and external audit teams.
• Drive ICFR remediation efforts, tracking progress on corrective actions, ensuring timely resolution of audit findings, and encouraging management to strengthen the company’s control environment.

• Provide subject matter expertise in internal control over financial reporting audit, fraud risks, and SOX compliance, continuously refining ICFR audit practices to address industry best practices, fraud and loss prevention threats, regulatory changes, and advancements in financial control governance.
• Lead specific Internal Audit projects working alongside Finance, Accounting, Treasury, and Business Units to enhance audit methodologies, risk-based audit approaches, and control testing automation (e.g., CAATs, branch audit reporting, maintenance of databases, etc.)
• Flexibility and willingness to work extended hours to meet critical deadlines.

Qualifications:

The following qualifications represent the knowledge, skill, and abilities required for this role:

Core Competencies:

• Expertise in Financial Auditing & Internal Controls: Strong understanding of financial and accounting risks, control frameworks, and internal controls over financial reporting (ICFRs) as they relate to financial reporting, regulatory compliance, and risk management.

• SOX 404 & Internal Audit Knowledge: In-depth experience with Sarbanes-Oxley (SOX) compliance, control testing methodologies, and internal audit best practices.
• Advanced Analytical & Problem-Solving Skills: Ability to assess complex treasury and financial risks, interpret audit findings, and develop actionable recommendations.
• Superior Communication & Reporting: Skill