Manager Corporate Audit SOX & Controls

Manager, Corporate Audit SOX and Controls

Position Summary

JetBlue is transforming Corporate Audit into a modern, risk-focused function that leverages data, technology, and strong partnerships to strengthen governance and deliver business value. The Manager, Corporate Audit SOX and Controls is responsible for setting the strategic direction and overseeing the governance and execution of JetBlue's Sarbanes-Oxley (SOX) compliance program. This role develops and drives a risk-based SOX strategy and multi-year improvement roadmap, manages the Company's external SOX service provider, and ensures program quality, accountability, and effective delivery.

Partnering with Finance, Technology, Operations, and external auditors, the Manager strengthens internal control over financial reporting (ICFR), provides actionable insights to leadership, and advances a scalable, efficient, and risk-focused SOX operating model. The role also supports the continuous evolution of JetBlue's internal control framework to address emerging risks, changing business needs, and regulatory expectations while maintaining management's responsibility for control ownership and remediation.

Essential Responsibilities

- Lead the SOX compliance program, including annual planning, risk assessment, scoping, materiality considerations, identification of significant processes and systems, resource planning, execution oversight, and governance reporting.

- Develop and lead the strategic direction, annual priorities, and continuous improvement roadmap for JetBlue's SOX program in partnership with Corporate Audit leadership.

- Serve as JetBlue's primary relationship and performance manager for the external SOX service provider, overseeing engagement scope, staffing, budgets, deliverables, quality, timelines, and performance while driving accountability, collaboration, and continuous improvement.

- Drive modernization of the SOX operating model through control rationalization, standardization, GRC optimization, data analytics, automation, and the responsible adoption of AI-enabled testing approaches to improve efficiency, effectiveness, and control coverage.

- Provide oversight and critical review of SOX testing and conclusions, including testing strategies, control design and operating effectiveness, key judgments, deficiency evaluations, aggregation, and timely escalation of significant matters.

- Monitor business, technology, accounting, and regulatory developments to assess their impact on SOX scope, financial reporting risks, and the design and effectiveness of internal controls.

- Provide clear, executive-level reporting on SOX program readiness, testing progress, control deficiencies, remediation activities, external partner performance, and emerging risks to Corporate Audit leadership and appropriate executive or governance forums.

- Oversee SOX program governance and compliance, ensuring alignment with regulatory requirements, the COSO Internal Control Framework, professional standards, and JetBlue's evolving business and risk environment.

- Partner with Finance, Technology, business process owners, and external auditors to strengthen Internal Control over Financial Reporting (ICFR), address control gaps, and develop practical, sustainable remediation plans.

- Serve as a subject matter expert and trusted advisor on SOX, ICFR, and internal control practices, identifying opportunities to strengthen governance, simplify processes, and reduce unnecessary compliance burden.

- Take a significant role in the development of crewmembers to support the engagement, growth, and goal achievement

- Other duties as assigned

Minimum Experience and Qualifications

- Bachelor’s Degree in a relevant field; OR demonstrated capability to perform job responsibilities with a High School Diploma/GED and at least four (4) years of previous relevant work experience

- Five (5) years of progressive experience in internal audit, public accounting, SOX compliance, risk management, or related fields.

- Four (4) years of leadership or supervisory experience.

- Demonstrated experience directing complex SOX programs or workstreams, including risk-based planning, scoping, testing oversight, and deficiency evaluation.

- Strong knowledge of SOX, ICFR, COSO, control design and operating effectiveness, and financial reporting processes.

- Experience working in a publicly traded company or public accounting environment, with familiarity with IT general controls and financial systems.

- Ability to influence senior stakeholders, manage competing priorities, exercise sound judgment, and communicate complex control issues clearly.

- Experience leading cross-functional initiatives and partnering with senior business leaders.

- Experience managing complex projects involving multiple stakeholders.

- Demonstrated ability to exercise sound professional judgment and solve complex business and control issues.

- Experience with audit or Governance, Risk, and Compliance (GRC) platforms.

- Strong written, verbal, presentation, and relationship management skills.

- Available for occasional travel (10%)

- Must pass a pre-employment drug test

- Must be legally eligible to work in the country in which the position is located

- Authorization to work in the US is required, this position is not eligible for visa sponsorship

Preferred Experience and Qualifications

- Certified Public Accountant (CPA), Certified Internal Auditor (CIA), Certified Information Systems Auditor (CISA), or other relevant professional certification.

- Seven (7) years of progressive relevant experience in internal audit, public accounting, SOX compliance, risk management, or related fields.

- Experience managing large outsourced or co-sourced SOX engagements, including budget oversight, service delivery expectations, quality assurance, performance management, issue escalation, and stakeholder coordination.

- Experience designing or transforming an enterprise SOX operating model, including third-party governance, resource strategy, and program performance metrics.

- Experience coordinating with external auditors and supporting financial reporting certifications, ITGC testing, and third-party service organization controls.

- Experience leveraging Workiva or similar GRC platforms, data analytics, automation, or AI-enabled techniques to improve SOX program effectiveness.

- Experience in aviation or another highly regulated, operationally complex industry and supporting enterprise transformation initiatives.

Crewmember Expectations

- Regular attendance and punctuality

- Potential need to work flexible hours and be available to respond on short-notice

- Able to maintain a professional appearance

- When working or traveling on JetBlue flights, and if time permits, all capable crewmembers are asked to assist with light cleaning of the aircraft

- Must be an appropriate organizational fit for the JetBlue culture, that is, exhibit the JetBlue values of Safety, Caring, Integrity, Passion and Fun

- Must fulfill safety accountabilities as prescribed by JetBlue's Safety Management System

- Promote JetBlue's #1 value of safety as a Safety Ambassador, supporting JetBlue's Safety Management System (SMS) components, Safety Policy and behavioral standards

- Identify safety and/or security concerns, issues, incidents or hazards that should be reported and report them whenever possible and by any means necessary including JetBlue's confidential reporting systems (Aviation Safety Action Program (ASAP) or Safety Action Report (SAR))

- Responsible for adhering to all applicable laws, regulations (FAA, OSHA, DOT, etc.) and Company policies, procedures and risk controls

- Responsible for ensuring crewmembers have requisite training, resources and support to achieve safety objectives

- The use of ChatGPT or any other automated tool during the interview process will disqualify a candidate from being considered for the position

Equipment

- Computer and other office equipment

Work Environment

- Traditional Office Environment

Physical Effort

- Generally not required, or up to 10 pounds occasionally, 0 pounds frequently. (Sedentary)

Compensation

- The base pay range for this position is between $114,000.00 and $170,000.00 per year. Base pay is one component of JetBlue’s total compensation package, which may also include performance bonuses, restricted stock units, as well as access to healthcare benefits, a 401(k) plan and company match, crewmember stock purchase plan, short-term and long-term disability coverage, basic life insurance, free space available travel on JetBlue, and more.