Internal Audit & AI Innovation Intern

Plains; Houston (TX); On-site; USD 25,000 - 39,000; Part time

Job summary

Plains seeks an Internal Audit & AI Innovation Intern for the summer 2027 program in Houston. You will support audit engagements, assist in SOX documentation, and work with data analytics using SQL, Python, and Power BI.

Expect hands‑on exposure to AI‑driven audit workflows within a Fortune 500 environment. You will collaborate with experienced professionals, participate in training sessions, and help develop automated solutions that improve efficiency and assurance.

Qualifications

• Pursuing an undergraduate or graduate degree in a related field.
• Strong written and oral communication.
• Ability to manage multiple priorities in a dynamic environment.

Responsibilities

• Assist auditors with planning, executing, and documenting internal audit engagements.
• Support SOX compliance activities, including control documentation and testing.
• Analyze large datasets using Excel, Power BI, SQL, Python, or similar tools to identify insights.
• Explore and apply AI solutions to improve audit planning, testing, and reporting processes.
• Collaborate with audit professionals and cross‑functional teams.

Skills

Auditing basics

Data analytics

SOX knowledge

Education

Undergrad or grad student

Tools

SQL

Python

Power BI

Job description

Job Type

Intern/Student (Fixed Term)

Plains is an industry-leading transportation and midstream provider specializing in transportation, storage, processing and marketing solutions for crude oil. We own an extensive network of pipeline transportation, terminalling, storage and gathering assets in key oil producing basins and transportation corridors and at major market hubs in the United States and Canada. The company is headquartered in Houston, Texas.

We’re on the lookout for passionate self‑starters who thrive in fast‑moving, collaborative, and innovative environments.

New to the midstream energy sector? No problem! Plains offers a comprehensive formal training program, featuring on‑the‑job training, companywide learning series, online educational tools (see sample) and student programs.

About This Student Opportunity

At Plains, students are vital members of our team, driving our business forward with their fresh perspectives and innovative ideas. From day one, you’ll feel empowered to ask questions and truly be part of our collaborative culture.

We offer students the chance to build professional networks by working alongside skilled professionals, mentors, and fellow students. Our student programs provide hands‑on experience within the oil and gas midstream sector and opportunities for students to take on higher level projects depending on their skills and career interests.

We are seeking high‑achieving, analytical, innovative, and technology‑oriented students to join our Internal Audit team through internships in summer 2027. Our Internal Audit Intern Program provides students with an opportunity to gain hands‑on experience in operational auditing and Sarbanes‑Oxley (SOX) compliance while helping shape the future of audit through artificial intelligence, data analytics, and business automation.

Interns are valued members of the Internal Audit team and will contribute to meaningful projects that support business objectives, strengthen governance and controls, and improve operational effectiveness. Successful candidates will work alongside experienced audit professionals while gaining exposure to emerging technologies that are transforming the internal audit profession.

This opportunity provides practical experience in assurance, advisory services, controls testing, process improvement, and the responsible application of AI within a Fortune 500 environment.

Responsibilities

The Internal Audit & AI Innovation Intern will:

Audit and SOX Activities

• Assist auditors with planning, executing, and documenting internal audit engagements.
• Support SOX compliance activities, including control documentation, walkthroughs, testing, and evaluation of control effectiveness.
• Assist in developing audit workpapers, testing documentation, and reporting deliverables.
• Participate in interviews and meetings with business stakeholders to gain an understanding of processes and controls.

Data Analytics and Technology

• Analyze large datasets using Excel, Power BI, SQL, Python, or similar analytical tools.
• Help identify opportunities to automate repetitive audit and compliance activities.
• Support continuous monitoring and continuous auditing initiatives.
• Utilize data‑driven techniques to identify trends, anomalies, and audit insights.

AI and Innovation

• Explore and apply Artificial Intelligence solutions to improve audit planning, testing, documentation, and reporting processes.
• Assist in developing and testing AI‑assisted workflows for audit and SOX activities.
• Evaluate opportunities for generative AI, machine learning, and intelligent automation within the audit function.
• Recommend innovative solutions that improve efficiency, quality, and audit coverage.

Professional Development

• Collaborate with audit professionals, mentors, and cross‑functional business teams.
• Attend departmental training sessions, meetings, and professional development activities.

Qualifications

Education

• Pursuing an undergraduate or graduate degree in Computer and Data Science, Business Administration, Finance, Accounting, Information Systems, or related field.

Required Competencies

• Strong written and oral communication skills.
• Strong critical thinking and problem‑solving abilities.
• Strong analytical and quantitative skills.
• Intellectual curiosity and willingness to challenge assumptions.
• Strong organizational skills and attention to detail.
• Ability to manage multiple priorities in a dynamic environment.
• Ability to work both independently and collaboratively within a team.

Technology Skills

• Proficiency with Microsoft Excel, Word, PowerPoint, and SharePoint.
• Experience with data analysis and visualization tools (Power BI, Tableau, or similar) is preferred.
• Experience using AI‑based productivity tools such as Microsoft Copilot is preferred.
• Exposure to SQL, Python, Power Automate, Power Apps, or other automation tools is advantageous.

Additional Qualities & Skills

• Interest in emerging technologies, including AI, machine learning, robotic process automation (RPA), and advanced analytics.
• Ability to understand, interpret, validate, and communicate insights from data.
• Willingness to experiment, learn quickly, and recommend new approaches to improve audit quality and efficiency.
• Interns must be able to commit to the work term starting May 17, 2027 to be considered for the program;
• The successful candidate must comply with the Company’s Drug & Alcohol Policy including pre‑employment testing;
• The successful candidate must provide satisfactory references and complete a Criminal Background Check; and
• This position is not eligible for employment‑based visa sponsorship. Applicants must be authorized to work in the U.S. for the duration of their employment.

How To Ace Your Interview

• Application Essentials: Include your resume, cover letter, and transcript.
• Stay Updated: Check your email (including junk folder) frequently.
• Preparation Tips:
• Learn about the midstream industry (TIP: watch this video).
• Understand our core values, recent Plains news, or read our sustainability report.
• Dress and communicate professionally.
• Inform us of any vacation plans or changes in availability.
• Prepare questions to ask at the end of your interview.

As a student at Plains you'll receive competitive compensation, industry leading work experience, and the opportunity to take part in a variety of social events with colleagues. The program focuses on delivering meaningful experiences that aligns with students’ education and career development goals. We value students’ contributions while supporting a healthy balance between work, school, and personal priorities.

We are proud to be an Equal Opportunity Employer. We are committed to providing employment opportunities to all qualified individuals, without regard to age, race, color, national or ethnic origin, religion, sex, sexual orientation, gender identity or expression, veteran status, genetic information, disability, or any other characteristic protected by federal, state, or local law. Applicants with disabilities can request accessible formats, communication supports, or other accessibility assistance by contacting [e-mail].

Salary details estimated by job boards such as Indeed, Glassdoor, and LinkedIn do not represent Plains’ compensation structure. We thank all candidates for their interest; however, only those selected for an interview will be contacted.

By submitting your resume, you consent to the collection, use and necessary disclosure of the personal information provided during the application and selection process. Learn more.