Audit & Controls Specialist (External / Internal SOX)

Role Overview

Mercor is collaborating with a leading AI lab to engage experienced audit and controls professionals — external audit and internal audit / SOX. You'll translate real audit and controls work into structured, high-quality training data that teaches AI to reason the way auditors do.

Focus Areas

External audit & assurance · internal audit, risk & controls (SOX).

Key Responsibilities

• Design realistic scenarios from your work — audit planning, scoping & risk assessment; substantive fieldwork, sampling & testing workpapers; the audit report & opinion / engagement wrap-up; PBC support; SOX controls documentation, walkthroughs & testing; issue tracking and remediation validation
• Review and compare AI-generated audit outputs for accuracy, evidential support, and sound professional judgment
• Provide clear written feedback that improves how AI performs audit and controls tasks
• Collaborate asynchronously with the research team

Ideal Qualifications

• Public accounting audit background (Big 4 or regional firm) and/or internal audit / controls (SOX) background
• CPA or CIA
• Bachelor's degree in Accounting, Finance, or a related field
• Strong written communication and attention to detail

Application Process

• Submit a resume or a short summary of your audit experience
• Complete a short form on your practice area, specialties, and certifications
• Selected applicants may complete a brief sample task

We consider all qualified applicants without regard to legally protected characteristics and provide reasonable accommodations upon request.

Contract and Payment Terms

• You will be engaged as an independent contractor.
• This is a fully remote role that can be completed on your own schedule.
• Projects can be extended, shortened, or concluded early depending on needs and performance.
• Your work at Mercor will not involve access to confidential or proprietary information from any employer, client, or institution.
• Payments are weekly on Stripe or Wise based on services rendered.
• Please note: We are unable to support H1-B or STEM OPT candidates at this time.

About Mercor

Mercor partners with leading AI labs and enterprises to train frontier models using human expertise. You will work on projects that focus on training and enhancing AI systems. You will be paid competitively, collaborate with leading researchers, and help shape the next generation of AI systems in your area of expertise.