About the role
About
the Team 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 procure-to-pay, payroll, revenue, month-end close, and infrastructure-related spend. We work closely with Accounting, Procurement, People Ops, Strategic Finance, Legal, and Compliance to ensure processes are well-designed, well-documented, and audit-ready. As part of FRM, we contribute to OpenAI’s overall financial risk posture by supporting audit readiness, third-party risk considerations, and ongoing process improvements across the finance ecosystem. Together, we help build the foundation of trust and operational clarity needed for OpenAI to scale responsibly.
About
the Role As a Revenue Manager, Financial Risk Management (FRM), you will play a key role in helping scale OpenAI’s financial risk and control operating model across revenue and monetization streams. You’ll work closely with the Senior Revenue Manager, Finance partners, and cross-functional operational teams to support readiness, risk assessment, control implementation, and documentation for core revenue processes — including subscription, commerce, and Ads monetization. This is a hands-on, execution-focused role where you will help ensure that revenue controls are designed, documented, and operating as intended across complex product and monetization lifecycles. You’ll engage with Product, GTM, Revenue Operations, Finance Platforms, and Engineering to translate risks and
requirements into actionable control activities, standard work, and clear deliverables. Success in this role requires strong analytical ability, clear communication, and an eagerness to partner across teams to get the work done. 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: Support the design, implementation, and documentation of revenue-related controls across Order-to-Cash, billing, invoicing, usage metering, and Ads monetization lifecycles. Assist in readiness assessments for new and evolving revenue processes, including discovery of risks, gaps, and opportunities to strengthen control design. Maintain and update control documentation (RCMs, narratives, test procedures, evidence standards) to ensure artifacts are accurate, clear, and audit-ready. Partner with cross-functional stakeholders (Product, Engineering, Revenue Operations, Data, Finance Platforms) to translate control
Amazon