Job description

Internal Audit Internship – Summer 2026 (Fraud Data Analytics, IT Audit, Internal Controls/SOX) Job Summary This opportunity is a part-time, paid internship within the CSX Internal Audit Department, offering three distinct tracks: Fraud Data Analytics, IT Audit, and Internal Audit Controls (SOX). Interns will support key audit and analytics projects, including Sarbanes-Oxley 404 control testing, fraud monitoring, internal investigations, and IT audits. Flexible scheduling allows you to work around your class commitments. During the course of this internship, you will gain hands-on experience in internal audit at a publicly traded company, working directly with audit professionals and, in some cases, external auditors. You will receive training and mentorship, participate in cross-functional learning, and have opportunities for executive networking. Internship Details • Program Dates: This is a 10 Week Summer Internship Program starting on May 26, 2026 and ending July 31, 2026. (While the summer internship program officially ends on July 31, 2026, the internship may be extended through February 2027 based on business needs, intern performance, and required approvals.) • Schedule: Part-time (minimum 25 hours/week) • Compensation: Competitive hourly pay • Housing: CSX provides optional intern housing for the duration of the 10-week program, as long as the selected intern meets eligibility criteria • Program Features: Cross-functional learning, onsite visits, executive networking sessions, Lunch & Learns, and more Primary Activities and Responsibilities Fraud Data Analytics Track • Support the fraud monitoring program and internal investigations • Review expense reports, credit card, and other financial transactions for policy violations and fraud red flags • Document findings and communicate results of reviews • Provide assistance with other data analytics projects and initiatives • Perform administrative tasks during investigations, including case-opening/closing procedures and data reviews • Participate in investigatory interviews, take notes, and document findings IT Audit Track • Support Sarbanes-Oxley 404 IT general control testing and IT audits included on the Internal Audit Plan • Perform audit procedures: develop understanding of company processes and controls, identify criteria, review and analyze evidence, and assess control effectiveness • Prepare working papers, review documents, and compose summary memos • Identify, develop, and document issues and recommendations • Communicate or assist in communicating results via written reports and oral presentations • Assist with other IT audits and data analytics projects Internal Audit Controls (SOX) Track • Support SOX 404 control testing and direct assistance audit procedures with external auditors • Complete assigned external audit procedures over the company’s financial statements and filings • Assist in performing SOX walkthroughs and testing procedures, developing test criteria, reviewing and analyzing evidence, and documenting control processes • Identify and document SOX issues and recommendations • Coordinate meetings and requests, prepare working papers, participate in meetings, and summarize key elements • Develop and maintain productive relationships with team members and external auditors Minimum Qualifications • Must be at least 18 years of age • Must be eligible to work in the United States without sponsorship • Pursuing a degree in Accounting, Finance, Business Administration, Economics, Information Systems, Computer Science, Engineering, or a related field (sophomore level or higher) • Cumulative minimum GPA of 3.0 (4.0 scale) • Previous work or internship experience • Proficient in Microsoft Office/M365 Preferred Qualifications • GPA of 3.5 or higher (4.0 scale) • Interest in passing the CPA (for Internal Audit Controls/SOX track) • Relevant coursework in Auditing and/or Accounting Information Systems

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