Internal Audit Manager

Experience:

− Minimum 10 years of external and internal audit experience

− Experience leading audits in complex, multi-system environments

− Background in public accounting or equivalent professional audit experience

− Audit experience within hospitality, cruise, travel, or event-driven environments strongly preferred

− Familiarity with auditing high-volume cash environments and revenue controls

Education:

− Bachelor’s degree in Accounting, Finance, Business Administration or related field or equivalent experience

− Master’s degree a plus

Certifications (Preferred):

− Certified Internal Auditor (CIA) strongly preferred

− Certified Public Accountant (CPA) preferred

− Certified Fraud Examiner (CFE) a plus

− Certified Information Systems Auditor (CISA) a plus

Key Competencies and Skills:

− Knowledge of revenue cycle risks and controls in event-driven business environments

− Understanding of key financial and point-of-sale systems sufficient to assess related risks

and controls

− Advanced analytical and data analytic skills

− Familiarity with regulatory environments sufficient to evaluate controls supporting compliance

− Experience with audit and analytics tools (e.g., ACL, IDEA, SQL)

− Demonstrated risk assessment and audit judgment skills, including application of materiality

− Strong project management and organizational skills

− Professional skepticism and independence in evaluating controls and management representations

− Ability to influence stakeholders and communicate audit issues without direct authority

− Ability to operate effectively across diverse business units and organizational cultures

− Excellent executive-level written and verbal communication skills

− Ability to manage multiple audits and deliver timely results under competing deadlines

Work Location:

This position is based in Denver, Colorado and is expected to work in the office five days per week, except when traveling to affiliate locations to perform on-site audit work.

Travel Expectations:

− This role requires significant travel to hospitality locations, including remote field sites, to support 10-12 onsite audit engagements annually. Equates to 20%-40% of travel annually

with travel duration varying based on audit scope and location.

− Travel may include car and air travel based on audit scope and location

Job Summary:

The Internal Audit Manager – Hospitality executes risk-based financial, operational, and compliance audits across a diverse portfolio of hospitality affiliate companies, including national park concessions, hotel properties, adventure travel, and cruise operations. In a privately held, non-Sarbanes-Oxley (SOX) environment, audit activities are planned and performed based on quantitative and qualitative risk assessments to prioritize areas of highest risk and value. This role provides independent assurance over internal controls, governance, and risk management practices, delivering practical insights to strengthen control environments and support effective operations. This position reports to Our Clients Director of Internal Audit and

maintains a dotted-line reporting relationship with affiliate CFOs to support coordination on audit planning, risk assessment, communication of findings, and timely remediation.

Key Responsibilities:

Audit planning, execution, reporting & post-audit

− Develop and execute 10–12 risk-based audits aligned with enterprise risk priorities each year. The audit plan will cover financial, operational, and compliance across the full portfolio of hospitality affiliate companies, covering hospitality, food and beverage, retail, tour operations, and cruise activities.

− Identify audit-relevant operational, financial, regulatory, and reputational risks within the scope of the audit engagements and recommend practical, value-added improvements.

− Prepare and present detailed audit findings, risk assessments, and corrective action plans, working closely with business leaders to communicate results, recommend improvements, and support timely implementation of corrective actions, including opportunities for process improvements, cost savings, and risk mitigation.

− Track remediation efforts and perform follow-up audits, providing periodic status updates to the affiliate management on remediation progress and outstanding issues.

− Develop and maintain audit analytics tools, dashboards, and documentation standards to support efficient and effective audit execution.

Operational and internal control effectiveness:

− Evaluate the design and operating effectiveness of internal controls, including:

− Appropriate segregation of duties over revenue, cash handling, inventory

management, payroll, procurement, capital expenditures, treasury activities, and the financial close and reporting process.

− Compliance with local, state, and federal regulations (tax, labor laws, licensing, etc.).

− Shipboard financial controls, onboard revenue processes, and related shoreside support controls for cruise services.

− Contract compliance and required reporting under agreements with agencies such as the National Park Service and other government authorities.

− Governance processes related to management’s compliance with safety, environmental, maritime, and transportation regulatory compliance.

− Provide advisory feedback to management on existing internal control policies and procedures, informed by audit results and observed control practices.

Process Improvement and other audits:

− Lead the integration of data analytics across the audit lifecycle to enhance risk assessment and control evaluation.

− Analyze complex datasets to identify control gaps, fraud indicators, and inefficiencies, translating findings into clear, actionable insights for senior leadership and the Audit Committee.

− Review a risk-based sample of concession fee calculations, franchise fee reporting, and management agreements to evaluate accuracy and compliance with contractual terms.

− Perform risk-based, sample testing of vendor contracts, third-party agreements, and

procurement processes.

− Participate annually in at least one audit led by another internal audit team outside the hospitality portfolio, supporting audits of sister companies in other lines of business.

Salary Range: $175-185k