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SOX PMO Overview
The SOX PMO is tasked with eBay's compliance with the provisions of Section 404 of the Sarbanes-Oxley Act of 2002 ("SOX"). Our efforts support management's ability to certify that internal controls over financial reporting are designed and operating effectively at eBay. The team works closely with key partners across eBay's operations and corporate functions globally, including our technology organizations. In addition to oversight of the Global SOX program, the team also executes internal audits relevant to finance, operations and/or SOX compliance. The team also supports the business by driving and/or assisting in key operational excellence initiatives and improvements in internal controls. The SOX team is organizationally positioned within eBay's Internal Audit function.
Job Description
The Senior Manager, SOX and Internal Audit provides assurance as to the effectiveness of internal controls across the business and financial processes, IT systems, applications and tools supporting the assigned areas in scope for SOX. General responsibilities include coordinating SOX scoping, design reviews and testing of operating effectiveness, providing controls guidance across the evolving business and IT landscapes, evaluating deficiencies, and collaborating with management to implement remediation plans. In addition, this role also oversees the execution of internal audits relevant to finance, operations and/or the Global SOX compliance program, including areas such as audits of system implementations and newly in-scope entities or business areas, audits of financially significant processes, and fraud assessments.
This is an opportunity to take on a dynamic and fast-paced role with frequent interaction with Finance, Legal, Engineering, Information Security, Product and business leaders across the company. The ideal candidate is a highly motivated individual with a strong work ethic who enthusiastically commits to projects and tasks. They have strong project management, organizational, analytical, and problem-solving skills. They can see the big picture as well as dig deep into details when needed. Additional key qualities include understanding of financial cycles and process mapping skills, ability to perform in a matrixed environment and lead through influence to effect process change and improvements. This position requires excellent verbal and written communication skills spanning across all levels of management. Those who have been most successful in this role thrive in a fast-paced, collaborative work environment that is results driven.
Responsibilities

• Ensure timely and efficient execution of quality work supporting each annual SOX program and certification for assigned business areas
• Guide process and control owners in identifying key financial, general computing and application-specific controls and reports for new processes. Ensure timely review and updates to process/system documentation and controls for existing processes
• Develop/improve detailed testing plans. Coordinate and facilitate SOX testing with co-source firms, external audit, and business owners
• Evaluate business process and IT control deficiencies, including determining aggregation risk, and coordinate with business and technology leaders to remediate identified exceptions
• Review and analyze attestations and audit reports (SSAE18 and Internal Audit reports)
• Prepare dashboards on SOX program status and results for presentation to executive management and Audit Committee
• Lead the execution of financial, operational, IT, and compliance audits relevant to the SOX program in accordance with the department methodology, the Institute of Internal Auditors (IIA) Global Standards and the Public Company Accounting Oversight Board (PCAOB) requirements.
• Partner with various finance, operational and technology organizations (e.g., payments operations, payments controlling, engineering, product development, information security) to advise on control related matters relevant to system implementations, launch of new strategic initiatives, major organization changes and other special projects
• Stay current on new technical literature applicable to the internal control process (e.g., PCAOB guidance, SEC, COSO, COBIT, etc.) and abreast of emerging trends and leading practices around internal controls
• Support the department's continuous improvement aspirations, by leading efforts to identify and implement solutions to automate control activities and/or related testing procedures across in-scope processes, including the use of analytics and/or AI.
• Lead a dynamic team of skilled employees, and provide motivation, coaching, mentoring and training opportunities for professional growth.

Job Requirements
Required:

• Bachelor's degree in finance, accounting, audit or related field.
• Relevant professional license or certification (CPA, CFA, CIA, CFE, CISA).
• Minimum of six years of audit experience performing SOX compliance and/or financial/operational/IT audits with an emphasis on internal controls
• Experience with Sarbanes-Oxley (SOX) compliance and knowledge of legal, regulatory and industry requirements

Preferred:

• Big 4 accounting firm experience
• SAP ERP experience
• Understanding of eCommerce and FinTech industries and global payment processing practices

Education
Bachelor's degree required
Additional Details
The base pay range for this position is expected in the range below:
$126,800 - $204,000
Base pay offered may vary depending on multiple individualized factors, including location, skills, and experience. The total compensation package for this position may also include other elements, including a target bonus and restricted stock units (as applicable) in addition to a full range of medical, financial, and/or other benefits (including 401(k) eligibility and various paid time off benefits, such as PTO and parental leave). Details of participation in these benefit plans will be provided if an employee receives an offer of employment.
If hired, employees will be in an "at-will position" and the Company reserves the right to modify base salary (as well as any other discretionary payment or compensation program) at any time, including for reasons related to individual performance, Company or individual department/team performance, and market factors.
eBay is an equal opportunity employer. All qualified applicants will receive consideration for employment without regard to race, color, religion, national origin, sex, sexual orientation, gender identity, veteran status, and disability, or other legally protected status. If you have a need that requires accommodation, please contact us at talent@ebay.com. We will make every effort to respond to your request for accommodation as soon as possible. View our accessibility statement to learn more about eBay's commitment to ensuring digital accessibility for people with disabilities. It is unlawful in Massachusetts to require or administer a lie detector test as a condition of employment or continued employment. An employer who violates this law shall be subject to criminal penalties and civil liability.
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