Lead Senior Auditor

HITACHI VANTARA INDIA PRIVATE LIMITED; Bengaluru; On-site; INR 2,500,000 - 4,200,000; Full time

Benefits offered by this job

On-site gym

On-site clinic

Modern work environment

Job summary

Lowe's India, the Global Capability Center of Lowe’s Companies, is seeking a Lead Senior Auditor based in Bengaluru. You will plan and execute risk-based operational audits and ICFR testing, guiding senior staff and ensuring robust control environments.

This role demands strong analytical and reporting skills, with clear action-oriented recommendations. You will collaborate with stakeholders, manage audit projects end-to-end, and develop practical improvements to controls and processes in a

Qualifications

• Bachelor’s degree in Accounting or Finance required.
• Experience in internal or external audit, risk advisory, or internal controls.
• Strong knowledge of internal audit concepts and accounting.

Responsibilities

• Lead engagement planning and risk assessments to identify significant risks.
• Develop audit procedures and test steps for key controls.
• Direct and review ICFR/SOX testing and audit workpapers.
• Communicate audit results and practical recommendations to management.
• Mentor Senior Auditors and trainees; manage timelines.

Skills

Internal audit

Risk assessment

Internal controls

Accounting concepts

Project management

Team supervision

Audit reporting

Stakeholder management

Analytical thinking

Education

Bachelor’s degree in Accounting or Finance

CA/CPA/CIA certification (preferred)

Job description

Innovate in Bengaluru

This position is based at our on-site office in Bengaluru. Lowe's offers an ultramodern work environment, complete with cutting-edge technology, collaborative workspaces, an on-site gym and clinic, and other perks to enhance your work experience.

About Lowe’s

Lowe’s is a FORTUNE® 100 home improvement company serving approximately 16million customer transactions each week in the United States. For fiscal year 2025, which ended January30,2026, Lowe’s reported net sales of $86.3billion. The company operates over1,700 home improvement stores and employs approximately 300,000 associates. Based in Mooresville,N.C., Lowe’s supports the communities it serves through programs focused on creating safe, affordable housing; improving community spaces; developing the next generation of skilled‑trades experts; and providing disaster relief to communities in need. For more information, visit Lowes.com.

Lowe’s India

Lowe’s India, the Global Capability Center of Lowe’s Companies, Inc., is a hub for advancing the company’s technology, business, analytics and shared‑services strategy. Based in Bengaluru, Lowe’s India has more than5,000 associates and drives innovation across omnichannel retail, AI/ML, enterprise architecture, supply chain and customer experience. Through homegrown solutions and its Catalyze platform, Lowe’s India plays a pivotal role in transforming home improvement retail while maintaining a strong commitment to social impact and sustainability. For more information, visit Lowe’s India Careers.

About the Team

Internal Audit is an independent assurance and advisory function reporting functionally to the Audit Committee of the Board and administratively to the Finance organization. Internal Audit plans, executes, and reports on operational, compliance, financial, and technology audits.

The Business Operations Internal Audit team conducts risk‑based, value‑add operational audits and internal controls over financial reporting (ICFR) testing that evaluate the effectiveness of controls established to manage Lowe’s key risks. The team partners with business stakeholders to strengthen controls, improve process efficiency, and support sound risk management.

Job Summary

The Lead Senior Auditor leads risk‑based operational audits and ICFR testing to evaluate the effectiveness of internal controls established to manage Lowe’s key risks. The role is responsible for planning audit engagements, developing audit procedures, directing and reviewing audit testing, and evaluating the adequacy and effectiveness of controls. The Lead Senior Auditor serves as the day‑to‑day leader of audit projects, providing guidance to Senior and Staff Auditors, ensuring quality standards are maintained, and communicating audit results to management. The role partners with management to develop practical recommendations and action plans that address identified risks and control gaps.

Audit Planning and Risk Assessment

• Leads engagement planning, process walkthroughs, and process‑level risk assessments to identify significant risks and the controls designed to address them.
• Defines audit objectives, scope, testing approach, project milestones, and resource expectations in coordination with Internal Audit leadership.
• Develops and reviews audit procedures and test steps that evaluate the design and operating effectiveness of key controls.
• Uses financial and operational data, where applicable, to identify trends, anomalies, control gaps, and areas requiring deeper review.

Audit Execution and ICFR Testing

• Leads and/or directs the execution of operational audit procedures and assigned ICFR / Sarbanes‑Oxley (SOX) Section404 testing, ensuring work is completed in accordance with Lowe’s Internal Audit methodology and documentation standards.
• Reviews audit workpapers, testing evidence, and conclusions for accuracy, completeness, clear support, and timely resolution of review comments.
• Evaluates business processes and controls for compliance with applicable policies, procedures, laws, regulations, and internal standards, and identifies potential deficiencies or improvement opportunities.
• Provides practical recommendations to strengthen controls, improve process efficiency, and address identified risks.

Reporting, Stakeholder Management and Follow‑Up

• Develops and communicates audit observations that clearly describe the condition, risk, root cause, business impact, and recommended actions for management consideration.
• Serves as the day‑to‑day liaison with business stakeholders and external auditors, maintaining open communication on audit objectives, requests, emerging issues, and project status.
• Facilitates discussions with management to support the development of practical action plans and escalates significant issues to the Audit Manager in a timely manner.
• Oversees issue follow‑up activities and evaluates supporting evidence to determine whether agreed actions have been implemented as intended.

Project Leadership and Team Development

• Manages engagement timelines, team assignments, and competing priorities to support quality delivery within established milestones.
• Provides day‑to‑day direction, coaching, and feedback to Senior Auditors, Staff Auditors, and trainees, and identifies opportunities to strengthen team capability.
• Promotes collaboration and knowledge sharing across Internal Audit and drives continuous improvement through effective use of audit practices, data analysis, and lessons learned.
• Demonstrates professional skepticism, sound judgment, integrity, confidentiality, and accountability in interactions with team members and business stakeholders.

Years of Experience

6‑9 years of post‑qualification experience in internal audit, external audit, accounting, finance, risk advisory, or internal controls.

Education Qualification & Certifications (optional)

Required Minimum Qualifications

• Bachelor’s degree in Accounting or Finance
• Relevant experience in internal audit, external audit, risk advisory, accounting, or internal controls

Preferred Qualifications

• CA, CPA, CIA, or another relevant professional certification.

Skill Set Required Primary Skills (must have)

• Strong knowledge of internal audit, risk assessment, internal controls, and accounting concepts
• Prior Auditing experience
• Project management
• Team supervision
• Strong written and verbal communication, including concise audit reporting
• Stakeholder management, professional judgment, and problem‑solving skills
• Ability to analyze financial and operational data to support audit conclusions

Secondary Skills (desired)

• Experience with operational audits and ICFR / SOX404 testing
• Retail or other large, complex business environment experience
• Negotiation and influencing skills

Lowe's is an equal opportunity employer and administers all personnel practices without regard to race, color, religious creed, sex, gender, age, ancestry, national origin, mental or physical disability or medical condition, sexual orientation, gender identity or expression, marital status, military or veteran status, genetic information, or any other category protected under federal, state, or local law.