Revenue Manager, FRM

About the Team

The Internal Controls function sits within the broader Finance Risk Management (FRM) organization and plays a key role in strengthening the integrity scalability and reliability of OpenAIs finance-critical operations.

Our team designs and governs the Internal Controls over Financial Reporting (ICFR) framework that supports accurate transparent financial results. We focus on business-process controls across areas like procure-to-pay payroll revenue month-end close and infrastructure-related spend. We work closely with Accounting Procurement People Ops Strategic Finance Legal and Compliance to ensure processes are well-designed well-documented and audit-ready.

As part of FRM we contribute to OpenAIs overall financial risk posture by supporting audit readiness third-party risk considerations and ongoing process improvements across the finance ecosystem. Together we help build the foundation of trust and operational clarity needed for OpenAI to scale responsibly.

About the Role

As a Revenue Manager Financial Risk Management (FRM) you will play a key role in helping scale OpenAIs financial risk and control operating model across revenue and monetization streams. Youll work closely with the Senior Revenue Manager Finance partners and cross-functional operational teams to support readiness risk assessment control implementation and documentation for core revenue processes including subscription commerce and Ads monetization.

This is a hands-on execution-focused role where you will help ensure that revenue controls are designed documented and operating as intended across complex product and monetization lifecycles. Youll engage with Product GTM Revenue Operations Finance Platforms and Engineering to translate risks and requirements into actionable control activities standard work and clear deliverables. Success in this role requires strong analytical ability clear communication and an eagerness to partner across teams to get the work done.

This role is based in San Francisco CA or New York NY. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees.

In this role you will:

• Support the design implementation and documentation of revenue-related controls across Order-to-Cash billing invoicing usage metering and Ads monetization lifecycles.

• Assist in readiness assessments for new and evolving revenue processes including discovery of risks gaps and opportunities to strengthen control design.

• Maintain and update control documentation (RCMs narratives test procedures evidence standards) to ensure artifacts are accurate clear and audit-ready.

• Partner with cross-functional stakeholders (Product Engineering Revenue Operations Data Finance Platforms) to translate control requirements into practical process and system actions.

• Help monitor control performance track remediation efforts and escalate issues with clear context root-cause analysis and proposed action paths.

• Support preparation of leadership-ready summaries of revenue risks control health progress against plans and emerging concerns.

• Execute detailed walkthroughs data inquiries and process reviews to support control effectiveness and readiness for internal and external audit activities.

You might thrive in this role if you have:

• A Bachelors degree in Accounting Finance Business Administration or related field (CPA/CIA a plus).

• 6 years of experience in internal controls SOX/ICFR audit financial process risk or financial operations ideally within high-growth tech or SaaS environments.

• Exposure to revenue processes such as Order-to-Cash billing systems subscription/usage monetization and/or Ads measurement and billing.

• A solid understanding of control design fundamentals (risk identification control objectives preventive vs. detective evidence standards) and how they apply in revenue ecosystems.

• Strong analytical skills with comfort working in cross-system environments and reconciling data across operational and financial sources.

• Excellent interpersonal skills and the ability to collaborate with operational partners clearly explain control expectations and influence outcomes without direct authority.

• Ability to manage multiple priorities handle ambiguity and follow through on detailed work with accuracy and urgency.

• Familiarity with ERP/subledger systems and GRC tooling (e.g. Oracle/NetSuite Workday AuditBoard Workiva) is a plus.

• Enthusiasm for building processes and artifacts that are clear durable and scalable rather than just compliant.

About OpenAI

OpenAI is an AI research and deployment company dedicated to ensuring that general-purpose artificial intelligence benefits all of humanity. We push the boundaries of the capabilities of AI systems and seek to safely deploy them to the world through our products. AI is an extremely powerful tool that must be created with safety and human needs at its core and to achieve our mission we must encompass and value the many different perspectives voices and experiences that form the full spectrum of humanity.

We are an equal opportunity employer and we do not discriminate on the basis of race religion color national origin sex sexual orientation age veteran status disability genetic information or other applicable legally protected characteristic.

For additional information please see OpenAIs Affirmative Action and Equal Employment Opportunity Policy Statement.

Background checks for applicants will be administered in accordance with applicable law and qualified applicants with arrest or conviction records will be considered for employment consistent with those laws including the San Francisco Fair Chance Ordinance the Los Angeles County Fair Chance Ordinance for Employers and the California Fair Chance Act for US-based candidates. For unincorporated Los Angeles County workers: we reasonably believe that criminal history may have a direct adverse and negative relationship with the following job duties potentially resulting in the withdrawal of a conditional offer of employment: protect computer hardware entrusted to you from theft loss or damage; return all computer hardware in your possession (including the data contained therein) upon termination of employment or end of assignment; and maintain the confidentiality of proprietary confidential and non-public addition job duties require access to secure and protected information technology systems and related data security obligations.

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Required Experience:

Manager