Intern - Internal Audit & Enterprise Risk Management (Summer 2027)

United Airlines, Inc.; Chicago (IL); Hybrid; USD 30,000 - 47,000; Full time

Benefits offered by this job

Unlimited standby travel

Job summary

United Airlines, Inc. offers an internship program in Chicago that provides broad exposure to internal audits, ERM, data analytics, and cybersecurity assurance—helping you build technical expertise and business acumen.

As an intern, you will work alongside audit and risk professionals on meaningful projects, gain exposure to senior leadership, and have opportunities to contribute to real controls and reporting across Finance functions.

Qualifications

• Current student with at least one semester remaining in the program.
• Pursuing a BS/BA in Accounting, Internal Audit, Finance, Economics, Business Administration, Information Systems, Data Analytics/Science, Cybersecurity or related field.
• Strong analytical skills and familiarity with data analysis tools (Excel, SQL, Tableau, Power BI).
• Proficiency in Microsoft Office and ability to communicate clearly.

Responsibilities

• Support audit planning, walkthroughs, and testing procedures to achieve audit objectives.
• Prepare detailed workpapers and follow departmental procedures and audit standards.
• Provide objective assessments and recommendations to improve operational controls and business processes.
• Participate in closing meetings with stakeholders to discuss audit results and management action plans.
• Assist in on-site field visits (e.g., cycle counts, airport audits) and the SOX program.
• Assist in ERM framework development, data analytics, and risk reporting.
• Support cybersecurity risk assessments and IT control reviews.
• Assist in accounting and controllership tasks to support financial objectives.

Skills

Excel

SQL

Alteryx

Tableau

Power BI

Python

SAS

Education

BS/BA in Accounting or related field

Job description

Description

At United, we offer internships, co‑ops, and full‑time opportunities for early career professionals. In any role, you’re a key member of our team, contributing to real projects that help move the business forward while gaining hands‑on experience, growing your professional skill set, and connecting with industry leaders. You’ll also have a chance to build community through our employer‑run Business Resource Groups, participate in industry conferences, and enjoy unlimited standby travel anywhere we fly.

We believe that inclusion helps us thrive and grow at United across our collaborative Finance teams consisting of Financial Planning & Analysis, Internal Audit, Treasury, Global Procurement, Controllership, Investor Relations and more. These teams provide the financial fuel that keeps our operation running from providing detailed analyses of financial planning, performance, and forecasts to managing our investments and financial strategies. Our Finance team plays an integral role in making our airline profitable and successful by meeting our financial goals.

The Internal Audit department at United Airlines plays a critical role in strengthening the organization by providing audit, risk, and advisory services across the business. Our collaborative team works on a wide range of projects, including operational audits, technology audits, enterprise risk management related initiatives, data analytics and cybersecurity. We help the organization achieve its strategic objectives through a systematic, principled approach to evaluating and enhancing the effectiveness and efficiency of risk management, control and governance processes. Internal Audit also serves as a key monitoring activity within the Company’s control environment, offering management and the Board of Directors clear insight(s) into control strengths, areas for improvement, and opportunities to increase efficiency.

As an intern, you will contribute to meaningful projects and gain exposure to senior leadership, with opportunities to share your work and insights directly.

About the Role

The Risk Management Intern role provides broad exposure to internal audits, enterprise risk management (ERM), data analytics, and cybersecurity assurance - helping you build both technical expertise and business acumen. Interns will work alongside audit and risk professionals on meaningful projects that strengthen the organization’s control environments, support informed decision‑making, and enhance operational efficiency.

Rising seniors with relevant academic coursework, experience, and interest may have the opportunity to support Accounting Controllership initiatives, providing exposure to financial reporting, accounting operations, internal controls, and cross‑functional Finance processes at United beyond the traditional scope of Internal Audit.

Key Responsibilities

Internal Audit

• Support in audit planning, walkthroughs, and testing procedures to achieve audit objective


• Prepare detailed workpapers in line with departmental procedures and audit standard


• Provide objective assessments and recommendations to improve operational controls and business processes.


• Participate in closing meetings with stakeholders to discuss audit results and management action plan


• Participate in onsite field visits (e.g. cycle counts, airport audits)


• Participate in the Sarbanes Oxley (SOX) financial controls program

Enterprise Risk Management (ERM)

• Assist in supporting the development, implementation, and on‑going maintenance of the ERM framework


• Contribute to enterprise risk monitoring and reporting by gathering data supporting dashboards, KPIs, and meeting with key leaders on ERM process(es)


• Help prepare ERM reporting packages and presentation materials for executive leadership and the Board of Director


• Analyze risk events, deficiencies, and emerging trends to support lessons learned and root cause analyse

Technology, Cybersecurity, and Data Analytics

• Use data analytics tools to identify trends, anomalies, and insights that inform audit results and enhance efficiency


• Build dashboards and visualizations to support risk and audit reporting


• Assess the impact of emerging technologies and risks on the Company’s business and control environment

UAL - GENERAL: Standard business; sharing permitted

• Support cybersecurity risk assessments and reviews of IT control

Accounting Controllership

• Support the preparation of financial statements and report


• Assist in executing accounting tasks to meet financial objective


• Prepare detailed work papers/entries in accordance with established accounting/audit programs and departmental procedure


• Assist in execution of solutions to business problems using data analysi


• Provide independent assessment, analyses, observations, and recommendations to improve operation controls and business


• Participate in monthly close processes and/or operational meeting


• Collaborate with the Controllership team on various project


• Maintain a positive, professional relationship with staff and management at all level

Qualifications

What's needed to succeed (Minimum Qualifications)

• Applicant must be a current student with at least one semester of education at the conclusion of their internship, pursuing a degree in the following areas: BS, BA (preferably major in Accounting or Internal Audit, Finance, Economics, Business Administration, Information Systems, Data Analytics/Science, Cybersecurity or a similar/related field)


• Strong analytical skills with some experience working with data analysis tools such as Excel, SQL, Alteryx, Tableau, Power BI , Python or SAS


• Solid written and verbal communication skill


• Proficiency in Microsoft Office


• Strong interpersonal skills with focus on teamwork and ability to maintain professional relationships across all levels of staff and management


• Ability to manage multiple priorities/projects and adapt to a fast‑paced, changing environment


• This role will be based in Chicago and follow a hybrid scheduling model


• Reliable, punctual attendance is an essential function of the position


• Internship duration is 12 weeks during Summer 2027


• Successful completion of interview required to meet job qualification


• Must be legally authorized to work in the United States for any employer without sponsorship


• Willingness to travel up to 25% within the U.S. or possibly internationally

What will help you propel from the pack (Preferred Qualifications)

• Intermediate to advanced proficiency with data analysis and visualization tools (e.g., SQL, Python, Tableau, Power BI, SAS, Alteryx)


• Demonstrated leadership experience through campus involvement, student organizations, or community initiative


• Prior internship or project experience in audit, risk management, data analytics, cybersecurity, accounting, or financial reporting


• Demonstrated understanding of the capabilities and limitations of generative AI tools and the ability to leverage AI effectively to support research, analysis, content creation, and problem‑solving. Applies critical thinking to validate AI‑generated outputs while adhering to organizational policies related to responsible AI use, data privacy, and security.

Posting dates: September 1, 2026 through September 8, 2026