Job Description

AUDIT OFFICER (SOX)

ENTERPRISE RISK MANAGEMENT DEPT

FIRSTBANK PR

Our Company

At FirstBank PR, we strive to be trusted advisors to our clients, and our employees are the ones that ensure we deliver on our promise of excellence in personalized customer service. Our more than 3,100 employees in Puerto Rico, the Virgin Islands and Florida share a passion for excellent customer service. We are proud of our team because they are continuously surpassing our client’s expectations.

Do you have a passion for helping customers, building relationships, and delivering extraordinary, personalized customer service? If your answer is yes, FirstBank is the number one place for you.

A Brief Overview

The Audit Officer performs Sarbanes-Oxley Act (SOX) compliance testing activities, primarily related to Section 404 Internal Control over Financial Reporting (ICFR), in accordance with established methodologies and under the guidance of the Audit Supervisor. The position is responsible for evaluating the operating effectiveness of key controls, documenting testing results, identifying observations, and supporting the Bank's overall SOX compliance program.

What you’ll do

· Maintains current knowledge of the Sarbanes Oxley Act (SOX) requirements, particularly Section 404, including its changes, established parameters and its applicability to the corporation.

· Reviews procedure manuals, banking regulations, and conducts interviews with process owners to obtain a comprehensive understanding of business processes, risks and internal controls.

· Completes SOX assigned audits according to the approved annual SOX plan and established methodology.

· Prepares complete and accurate audit workpapers detailing testing procedures performed, evidence obtained and audits results. Ensures supporting documentation is referenced, duly documented and retained in the system.

· Identifies and evaluates observations to determine their impact on key SOX controls and discusses them with management to obtain remediation plans for inclusion in final results presentations. In some instances, provides recommendations to management regarding the adequacy of the internal control system.

· Performs proper follow-up to observation’s management responses.

· Addresses and resolves of all review points from the Audit Supervisor and/or Corporate Risk Manager and ensures all review points are properly cleared before the issuance of final audit reports.

· Performs other related duties as assigned by the Audit Supervisor and/or Corporate Risk Manager.

· Contributes to the department efforts accomplishing additional results as needed.

· Assists external auditors in their annual integrated audit and SOX revision process.

· Participates in ongoing professional development activities, including training sessions, research and self-study to maintain and enhance audit, risk management and regulatory knowledge.

Competencies

• Ability to write, speak, and comprehend English and Spanish. Communicates clearly and concisely, both verbally and in writing.
• Proficient in Microsoft Office applications (e.g., Excel, Word, PowerPoint and Copilot).
• Analytical and problem-solving skills.
• Effective interpersonal communication skills.
• Strong organizational skills and attention to detail.
• Ability to work independently or collaboratively.
• Knowledge of auditing, internal controls and risk assessment techniques and methodologies.
• Maintains and promotes a high standard of confidentiality, integrity and ethical conduct.
• Professional skepticism and the ability to objectively evaluate evidence.

What You’ll Need to Succeed

Bachelor’s Degree in Accounting, Finance or a related field. Minimum of three (3) years of auditing experience, including SOX compliance, internal controls, risk management, accounting or related functions. A Master’s Degree in Accounting, Finance or a related field is preferred. CIA and/or CPA certifications are preferable but not compulsory.

Disclaimer: The above statements describe the general nature and level of work performed by individuals assigned to this position and are not intended to be an exhaustive list of all duties or responsibilities.

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