Associate Principal, Control Testing

The Community You Will Join

Airbnb Capability Center was set up in 2017 in Gurgaon. We provide specialized operational services which allow Airbnb's business and responsibilities across the world. These include Finance Technology, Finance Shared Services, Analytics, Engineering, amongst other verticals.

Our offices are home to multi-experienced teams with an understanding of our business and community. We're hospitable, fun and we welcome all with open arms.

The difference you will make

In the role of Associate Principal, Control Testing, the successful candidate will be responsible for continued development of our compliance program for Section 404 of the Sarbanes-Oxley Act of 2002. You will support design and testing of key business and entity level SOX controls in a rapidly changing and growing company and technology environment within the AirControl Financial Controls group. You will evaluate the design and effectiveness of SOX controls, provide guidance to process and control owners over controls, and lead coordination with other SOX stakeholders and external auditors.

You will work directly with control owners in the business (e.g. accounting and finance teams) to evaluate the controls and support business partners in the implementation and maintenance of the controls and interact and support efforts of the Companys independent auditor. As part of the annual control evaluations, you will perform walkthroughs over processes and controls to evaluate the design, test samples to evaluate the operating effectiveness, evaluate gaps, and drive the remediation of deficiencies.

The role requires a well-rounded controls focused professional with accounting and operational expertise. Excellent communication, resource allocation and project management skills are critical, as well as the ability to influence across functions and various levels. The position reports to the Director, Financial Risk & Controls that rolls up to the Head of Global Risk and Internal Audit.

A typical day

• Participate in annual scoping and risk assessment exercises and determine testing approach for manual controls within the business processes
• Execute design and operating effectiveness testing over manual and entity level controls
• Evaluate changes made to key business processes and provide best practice recommendations on controls
• Apply a new perspective on existing controls to recommend efficiencies in testing and evaluation approaches
• Support business partners in maintaining internal control documentation over key processes
• Participate in annual 404 compliance activities with the external auditors, including identification, evaluation, and remediation of deficiencies
• Support the quarterly 302 certification process

Your Expertise

• CA in Accounting or Finance or Management Information Systems or related field
• Minimum of 8+ years of experience, preferably with some years of external audit or consulting experience with US publicly traded companies
• Understanding and experience with the requirements of Sarbanes-Oxley Act of 2002, Section 404, COSO framework, GAAP standards and PCAOB standards
• Experience with external auditor requirements and expectations
• Mission-driven, enthusiastic to learn and grow; team-oriented with a positive attitude and able to work in hyper-growth, fast paced environment
• Ability to work collaboratively with people at all levels of the organization, identify risks and anticipate questions, and provide actionable recommendations based on industry best practices and use influence to ensure execution
• Strong risk management experience, including: performing annual risk assessments, executing annual SOX control testing, and evaluating control deficiencies
• Role model for Airbnb core values

Hybrid Work Requirements & Expectations: To support productivity and maintain a professional hybrid work environment, employees are expected to adhere to the following:

• Workspace: A dedicated, quiet, and private workspace free from interruptions and external noise
• Internet Connectivity: During the working hours, maintain a minimum and consistent internet speed of 10 Mbps on your official devices to ensure reliability for work-related tasks, including calls and virtual meetings
• Professionalism: Employees must remain fully engaged, respectful, and maintain a professional presence during virtual meetings, with video participation required unless otherwise approved.
• Confidentiality & Security: Employees are responsible for protecting Airbnbs Intellectual Property and Confidential Information. Work-related activities, including calls and meetings, must not be conducted in public places, while traveling, or in any setting that may compromise confidentiality or work quality.