Director - Internal Audit

The Director, Internal Audit leads Owens Corning’s global audit function, providing independent assurance and advisory services that strengthen the company’s internal control environment, enhance operational efficiency, and mitigate enterprise risk. This strategic leadership role is responsible for developing and executing a comprehensive audit strategy aligned with corporate objectives and regulatory requirements. The Director, Internal Audit partners directly with the Audit Committee of the Board of Directors, executive and senior business and finance Leaders, top-level operations and plant management, functional process owners and external auditors.

This is a talent pipeline role designed to bring top talent to the company for future placement in other leadership positions.

Reports to: Vice President, Internal Audit & Global Security

Span of control: Leader of leaders; may also lead augmented resources from co-sourced partner

Implement and Execute Owens Corning’s Internal Audit Vision & Strategy

The Director, Internal Audit plays a pivotal role in shaping and executing Owens Corning’s global audit strategy. This leader ensures the function delivers high-impact assurance and advisory services that support enterprise risk management, operational excellence, and strategic decision-making. Key responsibilities include:

• Developing and executing a comprehensive audit strategy that integrates assurance, advisory, and operational reviews aligned with enterprise priorities and stakeholder expectations.
• Ensuring alignment with Owens Corning’s ethics policies, professional auditing standards, and enterprise risk management frameworks, including strategic, operational, financial, and compliance risks.
• Delivering insights and recommendations that enhance business performance, strengthen internal controls, and reduce risk exposure across global operations.
• Embedding robust talent management practices to attract, develop, and retain high-performing audit professionals, positioning the function as a pipeline for future finance and operational leadership.
• Advancing audit capabilities through the integration of data analytics, automation, and emerging technologies to improve audit coverage, efficiency, and insight generation.
• Fostering strong business partnerships, and external perspectives to ensure the audit function remains forward-looking and responsive to emerging risks, regulatory changes, and industry trends.

Directing Controls and Operational Improvements

The Director, Internal Audit provides assurance to senior leadership that Owens Corning’s internal control environment is effective and continuously evolving to meet the demands of the business. This role drives operational improvements by:

• Evaluating the effectiveness of internal controls and key business processes to identify control gaps, inefficiencies, and opportunities for risk mitigation and performance enhancement.
• Delivering actionable insights and best practice recommendations that support strategic decision-making and operational excellence across global functions and business units.
• Applying a global perspective to ensure audit coverage reflects regional nuances, regulatory requirements, and emerging risks, while promoting consistency and knowledge sharing across geographies.
• Benchmarking audit performance and internal control maturity against internal goals and external standards to ensure alignment with leading practices and evolving regulatory expectations.
• Leveraging advanced technologies, including data analytics, automation, and artificial intelligence, to enhance audit efficiency, increase coverage, and provide deeper insights into business risks and trends.
• Collaborating with cross-function teams to implement sustainable improvements and monitor the effectiveness of remediation efforts.

Leading Across the Enterprise

The Director, Internal Audit is responsible for leading the development and execution of the annual Internal Audit Plan, ensuring alignment with the company’s strategic priorities and risk profile.

• Incorporates deep business and operational knowledge into audit planning and execution, including understanding of profit/cost drivers, regional and international risk factors, and evolving regulatory requirements.
• Oversees the execution of risk-based audit engagements that address key operational, financial, compliance, and technology risks across global business units and corporate functions.
• Ensures compliance with the Internal Audit Charter and maintaining regular, transparent communication with the Audit Committee, Disclosure Committee, and external auditors.
• Manages the department’s budget and resource planning, including oversight of co-sourced partners and specialized audit support.
• At times, may be called upon to participate in enterprise-wide initiatives and special projects, including M&A integration, system implementations, and organizational transformation efforts.

Leading and Developing Talent

The Director of Internal Audit sets a tone of accountability and inspires personal development through leadership and personal actions.

• Creates a team environment where strong talent is attracted and thrives through effective performance management.
• Invests in the growth and development of the entire team and actively mentors other talent within Owens Corning.
• Develops talent for the Finance function by rotating talent into promotional and developmental opportunities and replacing them with other top talent who will benefit from the experiences gained in Internal Audit.

Experience

• Bachelor’s degree required; CPA, CIA, or equivalent certification strongly preferred.
• 12+ years of progressive experience in finance, audit, or related business functions, including leadership roles.
• Experience in manufacturing and multi-site/multi-country operations preferred.
• Background in public accounting, internal audit, and operational finance.
• Proven success in leading change and managing global, cross-functional teams.

Knowledge, Skills & Abilities

• Deep understanding of global business operations, internal controls, and risk management frameworks.
• Strong analytical, strategic thinking, and communication skills.
• Ability to lead and develop high-performing teams and influence across a matrixed organization.
• Proficiency in leveraging data analytics and technology to enhance audit effectiveness.
• High integrity, intellectual curiosity, and sound judgment.
• Visionary leader with a track record of driving transformation and delivering results.
• Strong stakeholder management and collaboration skills.

About Owens Corning  

Owens Corning is a residential and commercial building products leader committed to building a sustainable future through material innovation. Our products provide durable, sustainable, energy-efficient solutions that leverage our unique capabilities and market-leading positions to help our customers win and grow. We are global in scope, human in scale with more than 25,000 employees in 31 countries dedicated to generating value for our customers and shareholders and making a difference in the communities where we work and live. Founded in 1938 and based in Toledo, Ohio, USA, Owens Corning posted 2024 sales of $11.0 billion. For more information, visit www.owenscorning.com. 

Owens Corning is an equal opportunity employer. Except in limited circumstances such as formal apprenticeship programs, Owens Corning does not employ anyone under the age of 18.

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