Auditor I - Internal Controls

Job Summary
The Internal Audit (IA) department at CSX provides independent and objective assurance regarding compliance with applicable policies and regulatory requirements while identifying opportunities to add value and drive continuous improvement to CSX’s business processes and internal controls.

This Auditor I position supports the Sarbanes-Oxley (SOX) compliance program by evaluating key financial controls that impact CSX’s external financial reporting. Working within a collaborative team environment, the position performs audit procedures under established methodologies and exercises professional judgement to assess control effectiveness.

This Auditor I position works closely with business and IT process and control owners, IA team members, and external auditors. Core activities include documenting process walkthroughs, performing control design and operating effectiveness testing, analyzing control exceptions, and documenting evidence-based conclusions. This position provides exposure to a variety of business processes while building a strong foundation in internal controls and financial compliance.

Primary Activities and Responsibilities

• Research relevant business processes, risks, controls, prior documentation, and applicable guidance in preparation for SOX walkthroughs and testing under the direction of an audit team structure
• Coordinate SOX walkthroughs with process and control owners, including preparing agendas, scheduling meetings, and communicating evidence and documentation needs
• Develop evidence request lists to meet design and operating effectiveness objectives 
• Participate in SOX control walkthroughs, apply professional skepticism, ask relevant follow-up questions, and accurately document the process, risks, controls, systems, and supporting evidence discussed
• Use Excel and other data analytics tools/techniques to analyze financial and operational data, support control testing, identify anomalies or trends, and improve testing efficiency
• Execute SOX testing procedures, including developing test plans, evaluating supporting evidence, performing sample-based testing, identifying exceptions, and documenting conclusions 
• Contribute to team initiatives that improve the SOX program, including the continuous improvement of methodology, desktop procedures, and training programs
• Develop professional relationships with IA team members, business and IT stakeholders, and external auditors
• Maintain appropriate professional and ethical standards, including participation in professional development opportunities
• Perform other duties and support related IA or SOX initiatives as assigned 

Minimum Qualifications

• Bachelor's Degree from an accredited institution in accounting, finance, economics, information systems/technology, or another related field
• 1 or more years of experience in audit, accounting, SOX compliance, information systems, technology risk, or related field
• Ability to communicate clearly, analyze information, document work accurately, and collaborate effectively in a professional team environment
• Interest in pursuing one or more relevant professional certifications: CPA, CIA, CISA
   

Preferred Qualifications

• Graduate Degree in accounting, finance, information systems, business, data analytics, or a related field

• Big Four public accounting experience

• Certified Public Accountant (CPA)

Knowledge and Skills

• Foundational knowledge of accounting, internal controls, and auditing concepts, with the ability and willingness to learn applicable SOX requirements and IA Methodologies, including applicable GAAP, SOX, PCAOB, and IIA guidance
• Familiarity with public company financial statement reporting, common business processes, risks, and internal controls
• Effective verbal and written communication skills, including active listening, asking clear questions, and documenting work accurately and concisely
• Ability to collect, organize, validate, and analyze data from multiple sources and draw logical, evidence-based conclusions
• Attention to detail and a commitment to producing complete, accurate, and well-supported audit documentation
• Effective time management and organizational skills, with the ability to prioritize assignments to meet established deadlines
• Ability to accept and apply coaching and feedback
• Working proficiency in Microsoft 365 applications, particularly Excel, Word, PowerPoint, Outlook, Teams, and Copilot and the ability to learn applicable audit-management systems, GRC platforms, and data-analytics tools 
• Ability to collaborate with IA colleagues, business and IT stakeholders, and external auditors in a professional team environment

Job Requirements

• Travel is not required
• Work hours may vary based on business needs, financial reporting deadlines, and audit deadlines. Work hours may include a nonstandard workweek
• This position requires regular onsite attendance in accordance with company workplace requirements