Apply your tax expertise to train frontier AI models by designing realistic tax scenarios, evaluating AI-generated tax outputs, and improving AI reasoning across compliance, planning, and tax reporting workflows.
Audit & Controls Specialist (External / Internal SOX)
United States
$80 – $120/hr
July 21, 2026
Job description
Role Overview
Mercor is seeking experienced Audit & Controls Specialists to help train next-generation AI systems by contributing real-world audit and controls expertise. In this fully remote hourly contract role, you will transform practical audit workflows into structured training data, evaluate AI-generated audit outputs, and provide expert feedback that improves AI performance across external audit, internal audit, risk management, and SOX compliance.
This opportunity is ideal for professionals with backgrounds in public accounting, internal audit, assurance, and internal controls.
Key Responsibilities
Design Audit Training Tasks
- Create realistic audit scenarios based on real-world engagements.
- Develop structured tasks involving:
- Audit planning
- Scoping and risk assessment
- Substantive testing
- Audit sampling
- Workpaper preparation
- Audit reports and opinions
- Prepared by Client (PBC) support
- SOX controls documentation
- Control walkthroughs
- SOX testing
- Issue tracking
- Remediation validation
Evaluate AI Outputs
Review AI-generated audit responses for:
- Technical accuracy
- Sufficiency of audit evidence
- Professional judgment
- Compliance with audit standards
Compare multiple AI-generated responses and identify the strongest solution.
Improve AI Performance
- Provide detailed written feedback that improves AI reasoning for audit and controls tasks.
- Collaborate asynchronously with research teams throughout the project.
- Contribute structured audit knowledge to enhance AI training datasets.
Required Qualifications
Experience in:
- External Audit
- Internal Audit
- SOX Compliance
- Risk and Controls
Public accounting (Big Four or regional firm) and/or internal audit experience.
CPA or Certified Internal Auditor (CIA) certification.
Bachelor's degree in:
- Accounting
- Finance
- Related field
Strong written communication skills.
Excellent analytical abilities and attention to detail.
Preferred Qualifications
Experience leading SOX documentation, walkthroughs, testing, and remediation.
Strong understanding of audit methodologies, internal controls, and assurance standards.
Compensation
- $80–$120 per hour
- Weekly payments via Stripe or Wise
Work Arrangement
- Fully Remote
- Independent Contractor
- Flexible schedule
- Project-based engagement with potential extensions based on business needs and performance
Apply now
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