Position Summary The Director of Internal Audit oversees and manages the organization’s internal audit functions, ensuring operational efficiency, robust risk management, compliance with applicable laws, regulations, and internal policies, and the integrity of financial reporting. This leadership role combines strategic planning, operational oversight, and technical expertise, including responsibility for internal controls over financial reporting (ICFR), SOX compliance, and enterprise risk management (ERM). The position involves leading multiple audit teams, managing shipboard and shoreside audits, supporting investigations, and fostering a culture of continuous improvement. The Director will also be responsible for presenting audit findings and strategic insights to executive management. Essential Duties and Responsibilities: Strategic & Operational Leadership Develop, implement, and oversee a comprehensive risk-based internal audit plan aligned with organizational objectives, integrating ERM frameworks.

Lead and manage multiple teams performing diverse audits, including financial, operational, compliance, IT, and special investigations.

Maintain a robust ERM program, facilitating enterprise-wide risk identification, assessment, and mitigation planning.

Foster a high-performance environment through staff development, coaching, and performance management of up to 10+ professionals.

Ensure audit activities comply with professional standards (e.g., IIA) and best practices. Internal Control over Financial Reporting / SOX Oversee the planning, documentation, testing, and evaluation of the company’s internal controls over financial reporting.

Coordinate ICFR testing with internal stakeholders and external auditors, including facilitating testing efforts and integrating findings.

Prepare and present findings related to ICFR assessments to executive leadership, support CEO and CFO certifications for annual 10-K filings.

Maintain ongoing updates to SOX compliance programs, ensuring alignment with regulatory requirements (e.g., PCAOB, SEC guidance). Audit Execution & Oversight Conduct, review, and rate shoreside audits covering key processes in finance, HR, legal, and operations, ensuring timely and quality reporting.

Oversee shipboard audits, evaluating financial, casino, HR, and operational functions onboard vessels.

Manage ad-hoc audit projects, investigations, and special reports based on risk assessments and management requests.

Lead investigation support efforts, coordinating forensic projects, and ensuring timely resolution of control deficiencies. Enterprise Risk Management (ERM) Lead the organization’s ERM initiatives by designing, implementing, and continuously improving risk management processes.

Identify, evaluate, and prioritize organizational risks across strategic, operational, financial, compliance, and emerging categories.

Collaborate with senior leaders to develop risk mitigation strategies, monitor risk indicators, and ensure appropriate risk responses.

Integrate ERM findings into the internal audit plan to ensure audit activities address high-priority risks.

Prepare and present ERM reports to executive management and the Board, including risk assessments, heat maps, and mitigation plans.

Reporting & Stakeholder Engagement

Prepare and deliver comprehensive reports and presentations for senior management and the Audit Committee.

Engage with executive management to identify key risks and control issues, providing strategic recommendations.

Maintain strong communication with external auditors, ensuring alignment on testing strategies and deliverables. Compliance & Risk Management Stay updated on regulatory changes affecting internal controls, financial reporting, and audit standards.

Support the organization’s compliance programs with internal and external requirements.

Oversee control deficiency remediation, tracking issues from identification through resolution. Qualifications, Knowledge and Skills: Education: Bachelor’s or Master’s degree in Accounting, Finance, or related field; MBA or advanced degree preferred.

Certifications: CPA highly preferred; CIA, CISA also desirable.

Minimum 10 years of relevant experience, including internal controls testing, SOX compliance, operations risk management, enterprise risk management, or public accounting (Big 4 experience preferred).

5+ years in a leadership role with staff supervision and development experience, while overseeing complex projects.

Strong understanding of U.S. GAAP, Sarbanes-Oxley, COSO/COBIT frameworks, ERM methodologies, and internal control concepts.

Oracle ERP and related controls experience preferred.

Excellent analytical, communication, and problem-solving abilities; proven ability to manage complex projects and multidisciplinary teams.

Travel: Up to 20%, with limited travel expected.

Strategic thinker with a proactive approach to risk mitigation.

High level of integrity, professionalism, and ethical standards.

Ability to build relationships across organizational levels, including senior executives and external auditors.

Strong business acumen with international or global operational exposure a plus.