REQUIREMENT_CITY -New York-Need to be in office 3 Days a week, Need New York Local Profiles
REQUIREMENT_ID-10958310
Role Name - Balance Sheet Substantiation Audit Tester
ROLE_DESCRIPTION -
Audit area: Month-end balance sheet substantiation, new data aggregation, and agentic AI
Position Summary
The organization is seeking an experienced Finance Audit Tester to support an audit of the month-end Balance Sheet Substantiation process. Finance has introduced material changes to data sourcing and aggregation and is deploying an agentic AI solution within the account substantiation workflow.
The tester will assess whether balance sheet accounts continue to be completely, accurately, and appropriately substantiated following these changes. The work will include testing data lineage, reconciliations, aging of reconciling items, supporting documentation, AI-generated conclusions, account certifications, and reviewer approvals.
Key Responsibilities
Understand the balance sheet substantiation framework, account hierarchy, risk-rating methodology, and certification process.
Review the flow of data from source applications and subledgers through aggregation layers to the general ledger and substantiation platform.
Select a risk-based sample of balance sheet accounts and independently test whether balances are adequately supported.
Verify that account balances agree to the general ledger and relevant source systems.
Review reconciliation calculations, supporting documentation, reconciling items, aging, and disposition.
Evaluate whether aged, unsupported, or unusual balances were appropriately identified and escalated.
Test AI-generated account classifications, risk ratings, exception identification, and substantiation conclusions.
Independently validate accounts that the AI solution classified as substantiated or low risk.
Assess the appropriateness of preparer, reviewer, and certifier approvals.
Analyze manual overrides and determine whether they were supported, approved, and monitored.
Evaluate controls over new data-sourcing and aggregation processes.
Test change-management controls, including requirements, UAT, defect management, production approval, and post-implementation review.
Perform trend and outlier analysis across account balances, certification results, exceptions, and overrides.
Prepare complete audit workpapers and clearly articulate control failures and financial reporting implications.
Required Qualifications
Four or more years of experience in financial controls, internal audit, external audit, SOX, Controller functions, or financial reporting.
Practical experience testing balance sheet reconciliations and account substantiation.
Understanding of the month-end close, general ledger, subledger, and account-certification processes.
Ability to evaluate the quality and sufficiency of financial evidence.
Advanced Excel proficiency and experience analyzing large populations.
Strong written documentation and stakeholder-management skills.
Preferred Qualifications
Experience with BlackLine, Trintech Cadency, Oracle Account Reconciliation, SAP, or comparable substantiation platforms.
Experience evaluating automated or AI-generated reconciliation conclusions.
Investment banking, capital markets, custody, or asset management experience.
CPA, CA, CIA, or equivalent certification.
Power Query, Alteryx, SQL, or data-analytics experience.
Expected Deliverables
Risk-based account sample
Reconciliation and substantiation test results
AI-output validation and false-clearance analysis
Aging and unresolved-item analysis
Data lineage testing
Change-management workpapers
Control observations and root-cause analysis
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