The base pay offered may vary depending on multiple individualized factors, including market location, job-related knowledge, skills, and experience. If the role is non-exempt, overtime pay will be provided consistent with applicable laws. In addition to the salary range listed above, total compensation also includes generous equity, performance-related bonus(es) for eligible employees, and the following benefits.

Medical, dental, and vision insurance for you and your family, with employer contributions to Health Savings Accounts
Pre-tax accounts for Health FSA, Dependent Care FSA, and commuter expenses (parking and transit)
401(k) retirement plan with employer match
Paid parental leave (up to 24 weeks for birth parents and 20 weeks for non-birthing parents), plus paid medical and caregiver leave (up to 8 weeks)
Paid time off: flexible PTO for exempt employees and up to 15 days annually for non-exempt employees
13+ paid company holidays, and multiple paid coordinated company office closures throughout the year for focus and recharge, plus paid sick or safe time (1 hour per 30 hours worked, or more, as required by applicable state or local law)
Mental health and wellness support
Employer-paid basic life and disability coverage
Annual learning and development stipend to fuel your professional growth
Daily meals in our offices, and meal delivery credits as eligible
Relocation support for eligible employees
Additional taxable fringe benefits, such as charitable donation matching and wellness stipends, may also be provided.

More details about our benefits are available to candidates during the hiring process.

This role is at-will and OpenAI reserves the right to modify base pay and other compensation components at any time based on individual performance, team or company results, or market conditions.

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 OpenAI’s 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 OpenAI’s 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 OpenAI’s financial risk and control operating model across revenue and monetization streams. You’ll 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. You’ll 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 Bachelor’s 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 OpenAI’s 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 information. In addition, job duties require access to secure and protected information technology systems and related data security obligations.

To notify OpenAI that you believe this job posting is non-compliant, please submit a report through this form. No response will be provided to inquiries unrelated to job posting compliance.

We are committed to providing reasonable accommodations to applicants with disabilities, and requests can be made via this link.

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At OpenAI, we believe artificial intelligence has the potential to help people solve immense global challenges, and we want the upside of AI to be widely shared. Join us in shaping the future of technology.

Compensation Range: $162K - $180K

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