Internal Auditor

Company Introduction

We exist to wow our customers. We know we're doing the right thing when we hear our customers say, "How did we ever live without Coupang?" Born out of an obsession to make shopping, eating, and living easier than ever, we are collectively disrupting the multi-billion-dollar commerce industry from the ground up and establishing an unparalleled reputation for being leading and reliable force in South Korean commerce.

We are proud to have the best of both worlds — a startup culture with the resources of a large global public company. This fuels us to continue our growth and launch new services at the speed we have been at since our inception. We are all entrepreneurial surrounded by opportunities to drive new initiatives and innovations. At our core, we are bold and ambitious people that like to get our hands dirty and make a hands-on impact. At Coupang, you will see yourself, your colleagues, your team, and the company grow every day.

Our mission to build the future of commerce is real. We push the boundaries of what's possible to solve problems and break traditional tradeoffs. Join Coupang now to create an epic experience in this always-on, high-tech, and hyper-connected world.

Role Overview

The Internal Audit Specialist is responsible for overseeing and ensuring compliance with Sarbanes-Oxley (SOX) requirements. They assess internal controls, perform testing, identify control deficiencies, and recommend improvements. This role involves collaborating with stakeholders, documenting findings, and communicating audit results to management while driving continuous process improvement.

As an Internal Audit Specialist with a primary focus on Sarbanes-Oxley (SOX) compliance, your role will be vital in ensuring the effective implementation and maintenance of internal controls within our organization. You will play a crucial part in safeguarding the accuracy and reliability of financial reporting processes and identifying areas for improvement.

Key Responsibilities

SOX Compliance: Serve as a subject matter expert in SOX compliance, responsible for evaluating and testing the effectiveness of internal controls over financial reporting (ICFR). Execute and lead the planning, scoping, and execution of SOX testing activities, ensuring compliance with applicable regulations and standards.

Risk Assessment: Conduct risk assessments to identify potential areas of risk and control weaknesses related to financial reporting. Collaborate with cross-functional teams to develop comprehensive risk mitigation strategies and control frameworks.

Testing and Documentation: Develop and execute testing procedures to assess the design and operating effectiveness of key controls. Document testing results, including identified control deficiencies and recommendations for remediation. Maintain accurate and up-to-date SOX documentation, including process narratives, flowcharts, and control matrices.

Process Improvement: Continuously evaluate internal control processes and identify opportunities for improvement, efficiency gains, and automation. Work closely with business stakeholders to implement process enhancements and ensure the timely resolution of control deficiencies.

Compliance Monitoring: Monitor and track remediation efforts for identified control deficiencies, ensuring timely resolution and effective implementation of remedial actions. Collaborate with internal stakeholders to strengthen control environments and enhance overall compliance with regulatory requirements.

Reporting and Communication: Prepare clear, concise, and insightful reports summarizing audit findings and recommendations for management. Effectively communicate complex concepts to various stakeholders, including senior management, providing guidance on control enhancements and best practices.

Audit Support: Collaborate with the broader internal audit team to support financial and operational audits, as needed. Participate in the planning, execution, and reporting phases of audits, contributing to risk assessment, scoping, testing, and documentation activities.

Joining our organization as an Internal Audit Specialist focusing on SOX compliance will provide you with an opportunity to make a significant impact on the financial integrity and regulatory compliance of our organization. Your expertise and dedication will contribute to enhancing our internal control environment and ensuring the reliability of financial reporting processes.

What You Will Do

Developing an understanding of the risks and controls associated with the Company's major global processes. The risk and controls assessment would initially involve a key focus on the impact on financial reporting and will gradually evolve to include operational areas.

Assist in the review of internal controls documents, risk and control matrix, and remediation plans in accordance with relevant Global, U.S., and Korean standards.

Perform testing of internal controls.

Effectively working with other teams throughout the organization (Financial Controls, Accounting, etc.) and providing a hands-on support in driving the Company's efforts of documenting Financial Reporting controls, gap assessment, and in identifying remediation actions and follow-up through closure.

Communicating effectively with the Manager, and the Internal Audit Leadership to ensure awareness of issues relevant to the control environment of Coupang.

Supporting the Manager, and the Internal Audit Leadership in communication with the business Leaders to review audit results, discuss issues, best practices, and new trends or concerns

Assisting in the Coordination of work with Coupang's external auditors to ensure the work of internal audit is leveraged by external audit and fees are minimized.

Basic Qualifications

Experience working with both operational and Financial Statement Audits.

A minimum of 3 years of auditing experience (Part of Internal Audit team, tested K-SOX or US-SOX)

A bachelor's degree in Finance, Accounting, Economic or Auditing areas from an accredited institution.

Professional credentials on-hand or in-progress, such as CIA, CPA, and CFE

Must be Intermediate in English and Korean language (speak, read, write).

Experience working for a U.S. based Company in a role similar to the requirements of this position is a huge plus.

Preferred Qualifications

Strong project management skills

Effective in collaborating with others in completing tasks

Strong critical thinking skills

Strong written and verbal communication skills

Must be able to express one's opinions and hold firm when challenged

Possess appropriate skills and working knowledge of the key internal control concepts.

Big 4 Experience

Recruitment Process and Others

Recruitment Process

Application Review - Phone Interview - Onsite (or Virtual Onsite) Interview – Offer

The exact nature of the recruitment process may vary according to the specific job and may be changed due to scheduling or other circumstances.

Interview schedules and the results will be informed to the applicant via the e-mail address submitted at the application stage.

Details to Consider

This job posting may be closed prior to the stated end date for application if all openings are filled.

Coupang has the right to rescind an offer of employment if a candidate is found to have submitted false information as part of the application process.

Coupang does not discriminate against disabled applicants or those with veteran status.

We are proud to offer equal opportunities for all applicants.

Hiring may be restricted in case the legal qualifications required for hiring and work performance is not met.

This is a full-time regular position and includes 12 weeks of probation period; provided, however, the probationary period may be either skipped, shortened or extended if necessary for business purposes.

Privacy Notice

Your personal information will be collected and managed by Coupang as stated in the Application Privacy Notice is located below.

Document Return Policy

This notification is given pursuant to Article of the Fair Hiring Procedure Act.

A job applicant, who has applied but not been finally selected for a position at Coupang (the "Company"), may request the Company to return his/her hiring documents submitted pursuant to the Fair Hiring Procedure Act. However, this will not apply where the hiring documents were submitted via the website of the Company or e-mail, or where the job applicant submitted those documents voluntarily without a request from the Company. In addition, if the hiring documents were destroyed due to a natural disaster or any other reasons not attributable to the Company, such documents will be deemed to have been returned to the job applicant.

A job applicant who wishes to request the return of his/her hiring documents pursuant to the main sentence of paragraph 2 above should fill out a "Request for Return of Hiring Documents" [Annex Form No. 3 in the Enforcement Rule of the Fair Hiring Procedure Act] and submit It by email (). In such case, within fourteen (14) days from the date of identifying the receipt of the request, the Company will send the hiring documents to the job applicant's designated address via registered mail. Please be informed that the job applicant is required to pay the postage on the registered mail.

In preparation for a job applicant's request for the return of hiring documents pursuant to the main sentence of paragraph 2 above, the Company shall retain the original hiring documents submitted by the job applicant for 180 days from the completion of the recruiting process. If no request is made until the end of this period, all his/her hiring documents will be destroyed immediately in accordance with the Personal Information Protection Act.

The above paragraphs 1 - 4 shall only apply when the labor-related laws of Korea govern the application. They are otherwise not applicable.