Job Title

Overview The Senior Internal Audit Manager is a strategic leader within the Internal Audit function, responsible for overseeing the execution of the annual SOX audit plan and broader risk-based internal audit initiatives. This role provides critical insight into the company's internal control environment and partners with executive leadership to drive continuous improvement and risk mitigation strategies. The Senior Manager will lead complex audits, manage relationships with external auditors, and play a key role in shaping the company's governance, risk, and compliance framework. Responsibilities The essential functions in this job description are not all-inclusive of this position's duties and responsibilities. Lead the planning, execution and reporting of financial, operational and compliance audits across the organization. Drive the development and ongoing refinement of a risk-based annual audit plan, ensuring alignment with the Company's key risks and strategic priorities. Develop and maintain a risk-based audit plan and ensure alignment with business priorities Evaluate internal controls and identify opportunities for process improvement and risk mitigation Prepare and deliver clear, compelling audit reports and presentations to senior leadership and stakeholders. Monitor the implementation of audit recommendations and corrective actions Build effective relationships with process owners and senior management to stay abreast of activities within the Company's operations for consideration in risk assessment exercises and audit planning activities Educate management and process owners by leading training sessions to demonstrate compliance requirements and share hot topics in SOX compliance Collaborate with external auditors and regulatory bodies as needed Provide guidance and mentorship to audit team members and support their professional development Stay current on industry trends, regulatory changes, and best practices in internal auditing and adjust audit plans accordingly. Drive cross-functional initiatives to strengthen internal controls, enhance operational efficiency, and support regulatory compliance Champion the use of data analytics and automation to improve audit quality, efficiency, and insight generation Partner with external auditors on SOX strategy and testing to optimize reliance and reduce duplication of efforts. Lead or support investigations into suspected fraud or misconduct, coordinating with Legal and Compliance as needed. QualificationsBachelor's degree in Accounting, Finance, or a related field; CPA, CIA, or CISA certification strongly preferred. 7+ years of progressive experience in internal audit public accounting or a related field. Restaurant, hospitality or retail industry experience preferred Comprehensive understanding of internal control frameworks (e.g. COSO), risk assessment, audit methodologies, PCAOB standards, and GAAP Experience auditing IT general controls (ITGCs) and application controls EPR system knowledge Who We Are First Watch is the leading Daytime Dining concept serving made-to-order breakfast, brunch and lunch using the freshest ingredients available. Guided by its "Follow the Sun" culinary philosophy, First Watch's chef-driven menu rotates multiple times per year to feature the highest-quality flavors at their peak, offering elevated executions of classic favorites, fresh juices like the Kale Tonic, and fan favorites such as the Lemon Ricotta Pancakes, Quinoa Power Bowl and signature Million Dollar Bacon. For every kid's meal served, First Watch proudly donates a portion to organizations and causes making a positive impact to our communities - raising approximately $2.0 million to date. A recipient of many "Best Breakfast" and "Best Brunch" awards, First Watch was voted #1 Best Breakfast by Newsweek's Readers' Choice Awards 2025, and also named 2025 and 2024's #1 Most Loved Workplace in America by the Best Practice Institute - an accolade most recently featured in The Wall Street Journal - after appearing on the list in 2022 and 2023, as well. With a commitment to quality, hospitality and community, First Watch is redefining Daytime Dining across more than 630 First Watch restaurants in 32 states. For more information, visit First Watch is an equal opportunity employer. In compliance with the Americans with Disabilities Act, First Watch will provide reasonable accommodations to qualified individuals with disabilities and encourages both prospective and current employees to discuss potential accommodations with the employer.