Senior Manager, Revenue Risk & Compliance (FRM)

The Internal Controls function sits within the broader Finance Risk Management (FRM) organization and plays a key role in strengthening the integrity, scalability, and reliability of OpenAI’s finance-critical operations. Our team designs and governs the Internal Controls over Financial Reporting (ICFR) framework that supports accurate, transparent financial results. We focus on business-process controls across areas like Order-to-Cash, Compute, Data, Global Financial Close, Accounting Operations, Real Estate and AI infrastructure-related spend. We work closely with Product, GTM, Corporate Finance, Legal, BizOps, Strategic Finance, Accounting, Finance Platforms and Compliance to ensure processes are well-designed, well-documented, and audit-ready. FRM, as the broader function, leads OpenAI’s financial risk posture—spanning governance over internal controls, third-party risk, audit readiness, and financial systems oversight. Together, we provide the foundation of trust that enables OpenAI to operate at global scale.

About the Role

We’re seeking a seasoned, strategic leader to own and scale readiness frameworks and governance that underpin OpenAI’s ICFR/SOX compliance program and broader Financial Risk Management priorities. You’ll be responsible for translating ambiguity into clear standards, repeatable practices, and decision frameworks that enable cross-functional teams to operate consistently with high integrity in dynamic, product-driven environments.

This highly cross-functional role sits at the intersection of finance, systems, product, and operations, spanning subscription and recurring revenue models, global commerce, and complex ads monetization. You’ll be a core partner in aligning stakeholders, driving remediation progress, and turning multi-team initiatives into concise leadership insights and risk-based decisions. Success in this role requires strong judgment, clear communication, and the ability to drive outcomes through influence.

This role is based in San Francisco, CA or New York, NY. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.

In this role, you will:

• Lead financial readiness assessments for new product launches, ensuring all subscription, commerce, and ads monetization flows have built-in controls and automated reconciliation.
• Define and operationalize SOX/ICFR readiness frameworks (standards, playbooks, templates, governance forums, and review cadences) that scale with business growth and complexity.
• Drive large-scale transformation initiatives to modernize revenue accounting, billing systems, and cash-flow reporting.
• Establish clear control expectations, metrics, and checkpoints across end-to-end revenue lifecycles.
• Drive risk assessments and control rationalization (what matters most, where to automate, where to simplify), using data and business context to focus effort on highest-impact reporting risks.
• Identify