Internal Control Business Partner

About Nebius:

Nebius is leading a new era in cloud infrastructure for the global AI economy. We are building a full-stack AI cloud platform that supports developers and enterprises from data and model training through to production deployment, without the cost and complexity of building large in-house AI/ML infrastructure.

Built by engineers, for engineers. From large-scale GPU orchestration to inference optimization, we own the hard problems across compute, storage, networking and applied AI.

Listed on Nasdaq (NBIS) and headquartered in Amsterdam, we have a global footprint with R&D hubs across Europe, the UK, North America and Israel. Our team of 1,500+ includes hundreds of engineers with deep expertise across hardware, software and AI R&D.

The role

Nebius is seeking an Internal Controls Business Partner to support critical finance and corporate processes, initially including Tax, Treasury and HR.

Sitting within our Internal Control function, you will work closely with senior process owners as an embedded risk partner, helping translate SOX, financial reporting and governance requirements into practical and sustainable ways of working.

This role goes beyond traditional controls administration and audit coordination. You will combine strong internal controls expertise with meaningful in-house business experience. You will help teams identify risk, design and implement effective controls, resolve deficiencies and improve their processes through technology, automation and data.

The successful candidate will be able to speak the language of the business, internal controls, financial reporting and external auditors. You will provide credible challenge while remaining pragmatic, hands-on and focused on helping the business operate effectively.

Your responsibilities will include:

Act as the primary risk and controls partner for assigned functions, initially including Tax, Treasury, HR and other corporate processes as the organization develops.

Develop a detailed understanding of the relevant business processes, systems, financial reporting risks and operational priorities.

Lead process risk assessments and maintain high-quality risk and control matrices, process narratives, control descriptions and ownership documentation.

Partner with process and control owners to design practical controls that address identified risks without creating unnecessary operational complexity.

Guide business owners on control execution, evidence requirements and documentation while ensuring that accountability remains with the relevant first-line owner.

Lead and support SOX walkthroughs, audit-readiness activities, evidence coordination and the evaluation of control design and operating effectiveness.

Identify control deficiencies, facilitate root-cause analysis and work with stakeholders to develop sustainable remediation plans.

Monitor remediation progress and provide clear reporting on control health, risks, overdue actions and emerging issues.

Work closely with Financial Reporting, Internal Audit, external auditors and external advisers to align expectations and resolve control-related questions efficiently.

Represent the business context in audit discussions and translate auditor requirements into clear, proportionate and actionable steps for process owners.

Support business transformations, new system implementations, process redesigns, acquisitions and other strategic initiatives from a risk and controls perspective.

Identify opportunities to automate controls, reduce manual effort and improve continuous monitoring through data, dashboards, workflows and AI-enabled tools.

Partner with the IT Controls team where business controls depend on automated controls, system-generated information, EUCs, IPEs, IUCs or underlying ITGCs.

Contribute to the continued development of Internal Controls methodology, policies, training and the broader Risk Partner operating model.