Job Description

Work Environment

The role is part of Group Finance – Reporting Control Management (RCM), the corporate staff department responsible for Internal Control over Financial Reporting (ICFR) and Finance‑owned Control Standards, alongside coordination of compliance within Group Finance.

RCM operates as the key linking pin between Group Finance, corporate departments, local ING entities, shared service centers, and internal and external auditors. The department owns and maintains the effectiveness of ICFR by driving consistent implementation, testing, evaluation, and continuous improvement of controls across global reporting processes.

The environment is dynamic, reflecting continuously increasing financial, regulatory, and governance requirements. The team supports internal stakeholders within Group Finance by ensuring that reporting processes, controls, and testing activities meet both internal and external standards.

RCM has an open, direct, and informal culture with a strong focus on collaboration, ownership, and teamwork.

Your Role

As a Senior Principal in Finance Control, you are co‑responsible for maintaining and strengthening a robust ICFR framework by identifying, mitigating, and reducing reporting risks while increasing control awareness across ING.

You are a highly result‑oriented professional who continuously drives change, quality improvement, and efficiency. You contribute actively to strategy formulation and translate high‑level strategic direction into tangible actions. You operate comfortably from a helicopter perspective while retaining the ability to deep dive into technical detail when needed.

You work independently and in teams, coach junior colleagues, and play a central role in complex, multi‑disciplinary initiatives. You use strong analytical, advisory, and communication skills to resolve issues involving multiple senior stakeholders across functional and geographic boundaries.

Key Responsibilities

ICFR Strategy, Governance & Framework Ownership

• Contribute to the development and continuous enhancement of ING’s ICFR approach, including strategy, standards, and stakeholder communication
• Develop, update, and maintain ICFR guidance, including:
  • Entity Level Controls (ELC) Framework and test plans (COSO 2013 aligned)
  • Deficiency evaluation and reporting guidelines
  • ICFR and SOX reporting instructions
• Coordinate and actively participate in the global ICFR / SOX404 sign‑off process, including:
  • Local sign‑off of countries, business lines, and corporate departments
  • Ownership of ING‑wide focus areas (e.g. IT controls, Loan Loss Provisioning, Disclosures)
  • Execution and coordination of ELC testing via interviews and documentation reviews

Advisory, Deep Dives & Control Optimization

• Support and challenge entities in implementing internal controls aligned with ICFR guidance arising from:
  • Changes in ICFR methodology (e.g. control standardization, ITACs)
  • New accounting and regulatory standards
  • Expansion of SOX scope and onboarding of new locations
  • Identified deficiencies and thematic findings
• Lead and take end‑to‑end responsibility for deep dives into finance control and accounting matters, including:
  • Virtual and on‑site assessments
  • Senior management ad‑hoc requests
  • ICFR impact assessment of reporting errors and control failures
• Identify opportunities to optimize controls while remaining SOX‑compliant, reducing control burden and aligning with Enterprise Risk Management frameworks

Governance, Reporting & Stakeholder Management

• Ensure high‑quality materials for ICFR governance and oversight forums, including:
  • Weekly global FCO Open Hours
  • (Bi‑)annual ICFR evaluation meetings
  • SOX Governance Board
  • Reporting to senior management, Executive Board, and Audit Committee
• Act as owner / delegate owner of Finance‑owned Minimum Control Standards by:
  • Driving updates, implementation, and evaluation cycles
  • Supporting and challenging entities on Generic Control Standards for Financial, Regulatory, and ESG reporting
  • Enhancing guidance, tooling, and execution monitoring

SOX Evaluation, External Audit & GRC Tooling

• Coordinate key elements of the SOX evaluation process for Group Finance, including RCSAs, walkthroughs, ToDs, and ToEs
• Manage the external auditor relationship for Group Finance:
  • Monitor independence and audit fees
  • Own business aspects of global contract changes
  • Resolve and escalate scope and fee discussions
  • Assess compliance with auditor independence policies
  • Organize and report on external auditor evaluations to senior governance bodies
• Act as Group Finance GRC application expert, representing Finance in the GRC user board, embedding ICFR requirements, and supporting the global ICFR community

Capability Building & Knowledge Transfer

• Ultimately responsible for developing and delivering ICFR and control‑related training materials and programs to a global population of Finance Control Officers, control owners, and testers
• Deliver knowledge transfer via:
  • Webcasts and global calls
  • Classroom trainings in Amsterdam and international locations

Key Capabilities & Qualifications

Professional Profile

• Hands‑on, self‑starting professional with strong organizational awareness and independent judgment
• Analytically strong, highly adaptable, and a fast learner
• Convincing and constructive challenger with excellent stakeholder focus
• Strong coaching mindset, capable of developing junior team members
• Collaborative team player with outstanding communication skills

Experience & Expertise

• Academic degree in Finance or Economics; audit or CIA qualification preferred
• 7+ years of experience in internal and/or external audit
• Deep understanding of Sarbanes‑Oxley (SOX) and COSO 2013 frameworks
• Proven experience in complex business process design, oversight, and regulatory implementations
• Strong understanding of IT controls, including ITGCs and application controls
• Solid knowledge of banking business processes, regulatory requirements, and financial reporting
• Experience with multi‑layered financial closing processes, loan loss provisioning, and finance control frameworks

Leadership & Communication

• Strong business acumen with the ability to translate complexity into clear actions
• Trusted advisor to senior management and key stakeholders
• Excellent influencing skills: assertive, balanced, and diplomatic
• High ethical standards, sound judgment, and executive presence

Personal Attributes

• Fluent in English (written and spoken)
• Brings a global mindset and cultural sensitivity
• Acts consistently in line with ING values and the Orange Code