As a SOX Specialist in Nubank's SOx Internal Controls team, you will own the ICFR cycle for a defined portfolio of processes, from walkthroughs to audit-ready testing. As a second line function, we challenge process and control owners so that management can sign its SOx 302/404 conclusions with confidence.

This role is built on strong accounting and financial statement skills. You should be able to define materiality and scope of accounts by reading the Group's financial statements, and apply GAAP (mainly IFRS) to design controls that prevent material misstatements on a timely basis. Your accounting and disclosure knowledge is what lets you hold deep discussions with Finance specialists and with the external auditors throughout the audit.

You’ll be Responsible for

Owning the ICFR cycle for a defined process portfolio: Risk and Control Matrix (RCM), narratives, walkthroughs, TOD and TOE.

Linking the risks identified in the RCM directly to the financial statement line item (FSLI).

Applying Nu's internal methodology and tying Risk → Assertion → Objective → Control → Evidence.

Determining technologies in scope and deciding when to request SOC reports (ITGC).

Challenging process and control owners, and treating IPE/EUC in design and testing.

Executing TOE according to sampling and RoMM, and independently producing audit-ready workpapers.

Drafting deficiency texts that size impact, magnitude and probability on the financial statements, and tracking remediation with the first line.

Contributing to cross-functional discussions with IT, Finance, first line and external audit counterparts on your scope.

Using low-code automation and AI with a risk lens, never as a substitute for professional skepticism.

Sox Specialist

Responsibilities

Qualification

Required

Benefits

Company

Nubank

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