Internship Deloitte Computer Science Jobs in Rochester, NY

AI is reshaping how companies operate - from machine learning models driving accounting estimates and automating close processes, to broader AI systems and agents deployed across operations, risk management, and decision-making enterprise-wide. In this role, you'll support engagement teams in identifying, understanding, and evaluating AI systems at the entities we audit and advise - helping assess governance, risk, and controls wherever AI is in use, and contributing to the design of appropriate audit and assurance responses under the guidance of senior team members.

Recruiting for this role ends on 9/2/2026.

Work You'll Do

AI Risk, Governance & Controls Assessment

• Support engagement teams in identifying and documenting how client entities are using AI - across financial reporting processes and broader enterprise functions - including intelligent automation, AI agents, and agentic systems.
• Assist in evaluating AI model complexity, reliability, and performance - applying statistical and quantitative methods to assess model inputs, outputs, and assumptions, including drift and year-over-year change, under the direction of senior team members.
• Help assess governance structures and risk management practices around AI systems, referencing recognized frameworks (e.g., NIST AI RMF, ISO/IEC 42001) as part of broader team assessments.
• Support the preparation of assessment reports, maturity scorecards, and other client deliverables that document governance gaps and recommended remediation.

Audit Response & Controls Testing

• Support the evaluation of process vs. control determinations, including the appropriateness of human oversight and monitoring controls over AI systems (e.g., human-in-the-loop reviews, KPI monitoring controls).
• Assist in designing audit responses to AI-related risks, including controls testing over AI governance, data inputs, and model outputs.
• Support planning and execution of substantive procedures over account balances and transactions impacted by the use of AI (e.g., accounting estimates derived from ML models, automated journal entries, AI-driven reconciliations).

Communication & Team Collaboration

• Support day-to-day communication with client working teams (e.g., IT, risk, business process owners) as part of the broader engagement team.
• Assist in preparing materials and supporting analysis for status updates and workshops with client stakeholders.
• Communicate technical AI/ML concepts clearly in team settings and client working sessions, under the guidance of senior team members.
• Stay current on developments across the AI landscape and contribute to internal training materials and team knowledge-sharing.

A successful candidate would possess these skills:

• Ability to work independently and collaborate as part of a team
• Effective written and verbal communication skills
• Meticulous attention to detail and quality of work product
• Ability to build and sustain professional relationships
• Ability to lead projects or workstreams
• Ability to manage and prioritize multiple tasks in a fast-paced and dynamic environment
• Strong interpersonal skills and professional demeanor
• Ability to meet deadlines
• Ability to provide clear guidance to others

The Team

The AI Specialist team sits within Deloitte's Valuation & Analytics practice, embedded in Audit & Assurance. We work with engagement teams across industries to navigate the growing presence of AI in the entities we audit and advise - a high-visibility, high-growth area where you'll build foundational experience while supporting how Deloitte approaches AI across the enterprise.

Qualifications
Required:

• Bachelor's degree in Computer Science, Data Science, Information Systems, Statistics, Accounting, Finance, or a related field.
• 1+ years of experience in AI/ML, risk and controls, external or internal audit, advisory, or a technology-focused role (internship experience welcome).
• Foundational knowledge of machine learning, generative AI, LLMs, and agentic/RAG-based systems - how they're built, validated, monitored, and where they can fail.
• Basic understanding of internal controls frameworks (e.g., COSO, ICFR) and risk assessment principles.
• Exposure to model evaluation concepts, such as assessing model accuracy, robustness, and fitness for purpose.
• Solid grounding in statistics and quantitative methods - including regression, hypothesis testing, and probability.
• You should reside within a commutable distance of your assigned office with the ability to commute daily, if required.
• You should expect to co-locate with team members or other colleagues in a Deloitte office, at a client site and/or virtually, based on specific team and business expectations.
• Ability to travel up to 25%, on average, based on the type of work you perform and the clients served.
• Limited immigration sponsorship may be available.

Preferred:

• Hands-on experience with AI/ML tools - e.g., Python (scikit-learn, pandas, PyTorch/TensorFlow), cloud ML platforms (AWS SageMaker, Azure ML, GCP Vertex AI), or similar.
• Familiarity with the AI regulatory landscape - including the EU AI Act, NIST AI RMF, and related standards.
• Exposure to advisory or assurance engagements involving organizational governance, risk, or controls (e.g., IT general controls reviews, enterprise risk assessments) outside of the financial statement audit.
• Master's degree in Computer Science, Data Science, Information Systems, Statistics, or a related field.

The wage range for this role takes into account the wide range of factors that are considered in making compensation decisions including but not limited to skill sets; experience and training; licensure and certifications; and other business and organizational needs. The disclosed range estimate has not been adjusted for the applicable geographic differential associated with the location at which the position may be filled. At Deloitte, it is not typical for an individual to be hired at or near the top of the range for their role and compensation decisions are dependent on the facts and circumstances of each case. A reasonable estimate of the current range is $67,950 to $136,375.

AI is reshaping how companies operate - from machine learning models driving accounting estimates and automating close processes, to broader AI systems and agents deployed across operations, risk management, and decision-making enterprise-wide. In this role, you'll support engagement teams in identifying, understanding, and evaluating AI systems at the entities we audit and advise - helping assess governance, risk, and controls wherever AI is in use, and contributing to the design of appropriate audit and assurance responses under the guidance of senior team members.

Recruiting for this role ends on 9/2/2026.

Work You'll Do

AI Risk, Governance & Controls Assessment

• Support engagement teams in identifying and documenting how client entities are using AI - across financial reporting processes and broader enterprise functions - including intelligent automation, AI agents, and agentic systems.
• Assist in evaluating AI model complexity, reliability, and performance - applying statistical and quantitative methods to assess model inputs, outputs, and assumptions, including drift and year-over-year change, under the direction of senior team members.
• Help assess governance structures and risk management practices around AI systems, referencing recognized frameworks (e.g., NIST AI RMF, ISO/IEC 42001) as part of broader team assessments.
• Support the preparation of assessment reports, maturity scorecards, and other client deliverables that document governance gaps and recommended remediation.

Audit Response & Controls Testing

• Support the evaluation of process vs. control determinations, including the appropriateness of human oversight and monitoring controls over AI systems (e.g., human-in-the-loop reviews, KPI monitoring controls).
• Assist in designing audit responses to AI-related risks, including controls testing over AI governance, data inputs, and model outputs.
• Support planning and execution of substantive procedures over account balances and transactions impacted by the use of AI (e.g., accounting estimates derived from ML models, automated journal entries, AI-driven reconciliations).

Communication & Team Collaboration

• Support day-to-day communication with client working teams (e.g., IT, risk, business process owners) as part of the broader engagement team.
• Assist in preparing materials and supporting analysis for status updates and workshops with client stakeholders.
• Communicate technical AI/ML concepts clearly in team settings and client working sessions, under the guidance of senior team members.
• Stay current on developments across the AI landscape and contribute to internal training materials and team knowledge-sharing.

A successful candidate would possess these skills:

• Ability to work independently and collaborate as part of a team
• Effective written and verbal communication skills
• Meticulous attention to detail and quality of work product
• Ability to build and sustain professional relationships
• Ability to lead projects or workstreams
• Ability to manage and prioritize multiple tasks in a fast-paced and dynamic environment
• Strong interpersonal skills and professional demeanor
• Ability to meet deadlines
• Ability to provide clear guidance to others

The Team

The AI Specialist team sits within Deloitte's Valuation & Analytics practice, embedded in Audit & Assurance. We work with engagement teams across industries to navigate the growing presence of AI in the entities we audit and advise - a high-visibility, high-growth area where you'll build foundational experience while supporting how Deloitte approaches AI across the enterprise.

Qualifications
Required:

• Bachelor's degree in Computer Science, Data Science, Information Systems, Statistics, Accounting, Finance, or a related field.
• 1+ years of experience in AI/ML, risk and controls, external or internal audit, advisory, or a technology-focused role (internship experience welcome).
• Foundational knowledge of machine learning, generative AI, LLMs, and agentic/RAG-based systems - how they're built, validated, monitored, and where they can fail.
• Basic understanding of internal controls frameworks (e.g., COSO, ICFR) and risk assessment principles.
• Exposure to model evaluation concepts, such as assessing model accuracy, robustness, and fitness for purpose.
• Solid grounding in statistics and quantitative methods - including regression, hypothesis testing, and probability.
• You should reside within a commutable distance of your assigned office with the ability to commute daily, if required.
• You should expect to co-locate with team members or other colleagues in a Deloitte office, at a client site and/or virtually, based on specific team and business expectations.
• Ability to travel up to 25%, on average, based on the type of work you perform and the clients served.
• Limited immigration sponsorship may be available.

Preferred:

• Hands-on experience with AI/ML tools - e.g., Python (scikit-learn, pandas, PyTorch/TensorFlow), cloud ML platforms (AWS SageMaker, Azure ML, GCP Vertex AI), or similar.
• Familiarity with the AI regulatory landscape - including the EU AI Act, NIST AI RMF, and related standards.
• Exposure to advisory or assurance engagements involving organizational governance, risk, or controls (e.g., IT general controls reviews, enterprise risk assessments) outside of the financial statement audit.
• Master's degree in Computer Science, Data Science, Information Systems, Statistics, or a related field.

The wage range for this role takes into account the wide range of factors that are considered in making compensation decisions including but not limited to skill sets; experience and training; licensure and certifications; and other business and organizational needs. The disclosed range estimate has not been adjusted for the applicable geographic differential associated with the location at which the position may be filled. At Deloitte, it is not typical for an individual to be hired at or near the top of the range for their role and compensation decisions are dependent on the facts and circumstances of each case. A reasonable estimate of the current range is $67,950 to $136,375.