About Lowe’s Lowe’s Companies, Inc. (NYSE: LOW) is a FORTUNE® 50 home improvement company serving approximately 16 million customer transactions a week in the United States. With total fiscal year 2024 sales of more than $83 billion, Lowe’s operates over 1,700 home improvement stores and employs approximately 300,000 associates. Based in Mooresville, N.C., Lowe’s supports the communities it serves through programs focused on creating safe, affordable housing, improving community spaces, helping to develop the next generation of skilled trade experts and providing disaster relief to communities in need. For more information, visit Lowes.com. About the Team Internal Audit is an independent assurance/advisory function reporting functionally to the audit committee of the Board and administratively to the Finance function(CFO). IA is responsible for planning, executing, and reporting operational, compliance, financial, and technology audits. Job Summary: This role will assist the Lead Auditors in the administration of Internal Audit’s SOX GCCs Oversight program and in conducting risked based Technology Audits. For Technology Audits, Internal Audit at Lowe's focuses primarily on value-add, risked based technology audits with high visibility to Lowe's Leadership. The primary purpose of this role is to work closely with the Lead Auditors and project teams by assisting in planning, developing and executing of audit testing. Additionally, the Staff Auditor prepares inputs to written communication and deliverables for audit engagements involving the use of data analytic skills, process analysis, and critical thinking. Overall, this role will assist in audits that evaluate the effectiveness of internal controls established to manage Lowe's most significant risks. The SOX GCCs Oversight responsibilities include assisting the Lead/Senior auditors with a combination of SOX planning activities, performing independent SOX testing, reviewing management’s testing, and driving SOX-related administrative activities such as reporting of internal controls over financial reporting, as well as, continuous improvement of the program. The role will be the liaison for SOX related activities with Management and the external auditors. Engagement with Management includes consulting on controls/narratives, training on best practices, and oversight of Management testing, as well as routine quarterly SOX procedures. Roles & Responsibilities: Assists with Internal Audit’s oversight role in the Company's in Tech Audits & SOX 404 assessment, including Audit & SOX program planning activities, performing independent testing, reviewing management’s testing, and driving audit-related administrative activities such as reporting of internal controls over financial reporting. Identifies and documents aspects of the organization's systems and processes that do not comply with regulations, laws, and standards or do not comply with the organization's policies and operating procedures Assist in identifying key risks, develops process mapping and conducts testing for in-scope controls. Collects preliminary data and conducts analysis and assists Lead and Senior Auditor in detecting deficient controls, inefficiencies, duplicated effort, extravagance, fraud, or non-compliance with laws, regulations, and management policies Performs data analysis to deliver valuable insights to management, when applicable Assists Lead/Senior Auditor in the detailed report and summarization of audit findings Provides support for coordinating with the client and management to ensure project timelines are met Organizes resources, information, and significant findings from root cause, risk exposure, and management analysis. Responsible for work paper standards. Participates in rotational committee work such as internal quality reviews, issue follow up and training coordination to gain extensive knowledge and experience in key audit functional areas Project Management: Assists the Senior Auditor in coordinating with the client and management to ensure project milestone timelines are met Applies basic knowledge of Operations, Finance, and Analysis to ensure efficiency throughout the audit engagement. Utilizes internal resources to assist when audit topics require intermediate to advanced knowledge Continuously develops knowledge of audit tools and techniques to ensure quality audit work Completes assigned audit plan within the established deadlines following Lowe’s Audit Methodology Project Communication: Assists Senior Auditor in ensuring significant findings, root causes, risk exposures, and management action plans are concise and documented in a timely manner Communicates audit exceptions and other items of concern in a timely manner to the audit team and clients Develops client relationships professionally through consistent dialogue and open communications throughout the audit process Proactively collaborates and promotes knowledge share within the Internal Audit team Business Influence: Meets or exceeds customers’ expectations, looks for ways to improve their experience while creating a seamless experience by understanding how the Staff Auditor role, team goals, and daily activities fit into the company vision Drives for results by consistently achieving goals and pushing to complete tasks by their deadlines Collaboration with others: Works cross-functionally to manage and organize work processes and ensure the most efficient workflow Supports a collaborative environment by working in a team of peers to solve problems and shares information with peers, manager, and customers as appropriate Self Development: Organizes resources and information in an efficient manner to handle competing demands and accomplish what needs to be done Years of Experience: 1 to 3.5 years post qualification experience Education Qualification & Certifications (optional) Required Minimum Qualifications : Bachelor’s degree in a technology-related field, like BTech, BCA, MCA, relevant audit experience, SOX, Accounting Retail business experience, Public Accounting experience, Big 4 or technology driven company experience is a plus CPA/CA, CIA, CISA, or related field (optional) Skill Set Required Primary Skills (must have) Auditing experience SOX GCC testing experience Risked Based technology Audit experience Report writing and written communication Secondary Skills (desired) Project management Negotiation Lowe's is an equal opportunity employer and administers all personnel practices without regard to race, color, religious creed, sex, gender, age, ancestry, national origin, mental or physical disability or medical condition, sexual orientation, gender identity or expression, marital status, military or veteran status, genetic information, or any other category protected under federal, state, or local law.
