Audit & Controls Specialist (External / Internal SOX) (Train AI Models Part Time!)

**Role Overview** Mercor is collaborating with a leading AI lab to engage experienced audit and controls professionals — external audit and internal audit / SOX. You'll translate real audit and controls work into structured, high-quality training data that teaches AI to reason the way auditors do. **Focus Areas** External audit & assurance · internal audit, risk & controls (SOX). **Key Responsibilities** - Design realistic scenarios from your work — audit planning, scoping & risk assessment; substantive fieldwork, sampling & testing workpapers; the audit report & opinion / engagement wrap-up; PBC support; SOX controls documentation, walkthroughs & testing; issue tracking and remediation validation - Review and compare AI-generated audit outputs for accuracy, evidential support, and sound professional judgment - Provide clear written feedback that improves how AI performs audit and controls tasks - Collaborate asynchronously with the research team **Ideal Qualifications** - Public accounting audit background (Big 4 or regional firm) and/or internal audit / controls (SOX) background - CPA or CIA - Bachelor's degree in Accounting, Finance, or a related field - Strong written communication and attention to detail **Application Process** - Submit a resume or a short summary of your audit experience - Complete a short form on your practice area, specialties, and certifications - Selected applicants may complete a brief sample task