Job Description

General Job Description:

The Senior Internal Auditor serves as a technical and analytical specialist role within the organization, delivering independent, complex risk-based assurance and advisory services, including Internal Audits, Agile Reviews, Advisory engagements, and SOx assessments across an assigned region. The role strengthens the organization’s governance, risk management, and internal controls by applying advanced technical expertise, deep business acumen, and strong analytical depth to evaluate key processes, identify emerging risks, and propose enhancements to materially improve operational effectiveness and support strategic decision-making.

Senior Internal Auditor leads audit segments or full engagements, guides junior auditors, and influences management toward remediation and continuous improvement.

Area of Operation:

All ArcelorMittal corporate and central functions, segments, sites, including subsidiaries and joint ventures in the assigned region.

Main Responsibilities and Accountabilities:

• Lead the planning, executing, and delivery of high-complex audits in collaboration with the Internal Audit Supervisor to define scope, audit criteria, risk focus areas, resource needs, ensuring timely, high-quality reporting in accordance with the Global Internal Audit Standards and the Internal Audit Methodology.
• Drive continuous risk assessment across domains by independently analysing strategic, operational, financial, IT, and emerging risks and proactively recommending updates to the audit, strategy, or review plans.
• Oversee the testing of key manual and automated controls (e.g., ITGCs and application controls) by documenting processes through narratives or flowcharts and conducting in-depth walkthroughs to validate control design, implementation, and operational readiness.
• Drive the adoption of analytics, automation, and digital tools to support data-driven testing including the design of advanced data models to identify trends, anomalies, and value-creation opportunities, linking results to key business drivers and introduce new tools or methodologies to the team.
• Lead SOx compliance activities including design assessments, operating effectiveness testing, deficiency evaluation, and coaching business owners on remediation and regulatory compliance.
• Prepare and review audit findings and reports that state root cause, consequence, and recommendations linking issues to business impact, strategy, and operational performance.
• Lead and deliver agile, rapid-cycle reviews, and advisory engagements, providing recommendations that support process redesign, digital transformation, operational improvements, and risk mitigation.
• Coach, mentor, and review the work of junior and intermediate auditors, providing constructive feedback, skill development, and fostering a culture of continuous improvement and high performance.
• Build and maintain strong working relationships with management, process owners, and assurance teams to identify risks early, discuss potential business implications, and align on remediation paths to resolve issues and/or conflicts.
• Complete required trainings, programs (e.g., Global Employee Development Programme (“GEDP”)), and certifications to maintain compliance and ongoing professional and technical development.

Health & Safety Requirements:

• Evaluate site PSM and H&S controls during audits, assessing compliance with ISO 45001, GIAS, and Global Assurance methodology, and escalate systemic issues to the Audit Supervisor/Manager.
• Identify operational safety risks through detailed process walkthroughs and risk-based testing, providing clear insight into root causes and potential impact.
• Support onsite audit teams by coaching junior members on safe practices, risk recognition, and correct application of H&S audit procedures.
• Engage with site stakeholders to communicate observed risks, provide guidance on corrective actions, and promote adherence to H&S standards and safe work practices.

Qualifications:

• University degree in Accountancy, Economics, Business Administration, Engineering, Computer Science, or Law.
• Preferred Qualifications: CIA, CA, CPA, CRMA, CISA, CFE, SOx certification, IT certification, Engineering Master’s, MBA, PhD, or Legal.

Experience:

• 7 - 10 years of assurance / advisory experience in a large manufacturing or Big 4 / statutory audit or within ArcelorMittal Global Assurance (or equivalent demonstrated finance process / control expertise in a large multinational corporation).

Required Skills:

• Strong knowledge of the IIA Global Internal Audit Standards, with the ability to apply COSO and COBIT frameworks in audit planning and execution.
• Applies in-depth knowledge of ERP Systems (e.g., SAP), operating system platforms, databases, networks, and communication technologies.
• Experience with automated compliance testing and/or data analytics tools.
• Strong organizational and time-management skills; resourceful, proactive, and resilient in overcoming delivery challenges.
• Excellent written and verbal communication including ability to communicate complex technical issues to non-technical audiences and drafting high-quality reports.
• Ability to perform varied assignments, lead teams, and collaborate effectively with cross-functional stakeholders across locations.
• Demonstrate integrity and impartiality by actively fostering a culture grounded in strong ethical principles.
• Proficient in Microsoft Word, Excel, and PowerPoint.
• Fluent English: local/other languages are an advantage.

• Flexible to travel as required.

ArcelorMittal to wiodąca na świecie firma z branży stalowej i wydobywczej, obecna w 60 krajach, z zakładami surowcowymi w 15 państwach. Nasze produkty są elementem codziennego życia. Mają realny wpływ – na ludzi, społeczności, firmy. W ArcelorMittal bezpieczeństwo, zdrowie i dobrostan naszych pracowników są najwyższym priorytetem. Wierzymy, że każdego wypadku można uniknąć, a każdy pracownik – od hali produkcyjnej po zarząd – powinien podzielać to przekonanie.