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Controls Assurance Specialist

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Reference ID R148221 Updated 04/22/2024
Krakow (City)

Central Testing Excellence (CTE) Team is Shell’s centralized Line of Defense 2 (LOD2) function that helps to ensure Shell financial control framework is effectively managed. The Team provides independent assurance by testing design and operating effectiveness of internal controls over financial reporting (SOX and non-SOX) on behalf of Shell Management. By covering over 90% of all Shell SOX controls this global Centre of Expertise makes a significant contribution to Shell’s SOX compliance. The Team consists of risk and controls professionals with various experience levels and areas of specialisation.

The Controls Assurance Specialist (SOX internal controls) role supports the CTE Manager in coordinating the delivery of LOD2 management testing of financial controls for Shell. The testing is performed in line with a risk-based, annual testing plan developed in accordance with Shell Financial Control guidelines & and aligned with Sarbanes-Oxley requirements.

The role involves ensuring timely delivery of the plan, adherence to SOX attestation requirements, maintaining high-quality testing across all processes and business areas, and ensuring testing meets external auditor reliance requirements. The Controls Assurance Specialist performs testing of controls within complex accounting areas & processes, e.g. Tax, Financial Close process, Impairment, etc.

This is an individual contributor role and will support controls testing of Downstream R&A (Reporting & Analysis), Holdings & Treasury or Tax, Revenue processes /controls. The team consists of 8-10 SOX Testers with at various levels of experience, and is expected to contribute to overall Team delivery through individual testing but also through quality review, coordination of test planning, coaching & guidance to more junior Team members etc.


  • Conducts financial control testing of internal controls, i.e. provides independent assessment of control design and operating effectiveness. Focuses on complex accounting areas (e.g. Tax, Manage Close process, Impairment, etc.) and external auditor management reliance.
  • Supports CTE Manager in quality reviewing the controls testing performed by the Team.
  • Helps to coordinate overall Team testing delivery, by managing changes to annual test plan, supporting QA/review process, coaching & guiding junior team members, monitoring status of delivery, addressing methodology queries, etc.
  • Acts as subject matter expert in the area of SOX testing
  • Documents the identified control deficiencies, and provides a risk-based impact & root cause analysis


  • At least 5 years experience within Financial Audit, Internal Audit, and/or Risk & Controls Assurance is required. Experience within SOX compliance environment will be an advantage
  • Experience in audit planning & executing design & operating effectiveness testing of internal controls within various business processes.
  • Professional qualification in Accountancy / Audit / Internal Controls desirable (ACCA, Certified Internal Auditor CIA, CIMA, CISA or equivalent)
  • Fluent English required as Team operates in a multi-location, virtual environment
  • Experience in assurance transformation through digitalisation desirable (data analytics, automation, continuous controls monitoring)
  • Risk based mindset, sound critical thinking around risks  & processes, ability to quickly absorb and digest new knowledge, cut through complexity and work independently with limited supervision
  • Organised and self-driven, with collaborative way of working
  • Strong influencing and interpersonal skills, including the ability to effectively work as a member of remote and multi-cultural virtual team

What we offer:

  • Flexible working hours & hybrid set-up
  • Complex medical care and individual life insurance
  • Comfortable working environment: newly-built modern office with its own canteen, relax rooms, bike & car parking space
  • Improved accessibility of office and sanitary facilities
  • Attractive benefits package

If you don't see yourself fully reflected in every job requirement listed on the posting above, we still encourage you to reach out and apply. Research has shown that women and underrepresented groups often only apply when they feel 100% qualified. We are committed to creating a more equitable, inclusive and diverse company and we strongly encourage applicants of all genders, ages, ethnicities, cultures, abilities, sexual orientation, and life experiences to apply.