Senior Manager, Internal Audit SOX

Position Overview

Circle is a financial technology company at the epicenter of the emerging internet of money, where value can finally travel like other digital data – globally, nearly instantly and at lower costs than legacy settlement systems. This innovative internet layer opens up previously unimaginable possibilities for payments, commerce, and markets that can help raise global economic prosperity and enhance inclusion.

At Circle, we are committed to visibility and stability in everything we do. As we expand into some of the world's strongest jurisdictions, speed and efficiency drive our success while our employees live by our core values: High Integrity, Future Forward, Multistakeholder, Mindful, and Driven by Excellence. We have created a flexible, diverse work environment where new ideas are encouraged and everyone is a stakeholder.

We are seeking a seasoned Senior Manager, Internal Audit (SOX) to lead the strategic development and execution of our Sarbanes-Oxley internal audit program, reporting to the Global Head of Internal Audit as Circle continues its evolution as a publicly traded company.

Key Responsibilities

• Lead the company's SOX internal audit program end-to-end, ensuring readiness for 404 assertions in a dynamic public company environment.
• Develop scalable, repeatable, and efficient internal control testing across finance, operations, and technology to support financial reporting.
• Act as a strategic partner to the SOX Compliance team (second line of defense), senior leadership, and external auditors by preparing and presenting SOX-related reporting and insights.
• Enhance and monitor the internal control environment to proactively identify, assess, and mitigate risks.
• Collaborate with process and control owners to validate the effectiveness of controls aligned with COSO and SEC requirements.
• Manage relationships with external auditors and coordinate annual ICFR audits, control testing schedules, and remediation plans to minimize business disruption.
• Play an integral role in the company's annual and semiannual risk assessments, identifying potential areas of exposure and improvement.
• Partner with IT Security, Compliance, Legal, and Finance to ensure control alignment and proper documentation for ITGCs, KYC/AML, and other critical areas.

Required Qualifications

• 10+ years of progressive audit experience.
• 3+ years in a leadership capacity with direct SOX compliance ownership at a publicly traded company.
• CPA required; CIA or CISA is a plus.
• Expert-level understanding of U.S. GAAP, SOX (Sections 302/404), the COSO 2013 framework, and SEC regulatory requirements.
• Proven track record implementing and optimizing GRC systems, including tools like AuditBoard, Workiva, or similar platforms.
• Strong analytical and organizational skills with the ability to manage multiple priorities and stakeholders in a fast-paced environment.
• Exceptional communication and presentation skills with experience influencing executive stakeholders and audit committees.
• Prior experience in financial services, fintech, payments, or high-growth technology companies is preferred.
• High integrity and the ability to handle sensitive information with discretion.

Benefits & Perks

• PERM Sponsorship: Eligible from day-one for qualified candidates.
• Base Pay Range: $162,000 - $212,500
• Equal opportunity employer committed to diversity and inclusion.
• Accommodations: If you require assistance during the interview process due to a disability, please contact accommodations@circle.com.