2027 Summer Intern: Corporate Audit

About the role

SMILE AT WHAT’S NEXT At PepsiCo, you'll find the opportunity to grow your career, make an impact, and help shape what's next. As one of the world's leading food and beverage companies, our beloved brands—including Gatorade, Lay's, and Quaker—help create smiles with every sip and bite. Behind our products is a connected system that starts with how we source and grow ingredients alongside farmers and extends to how we make, move, and deliver products while driving positive impact for our business and communities. At the heart of PepsiCo are our people: professionals who bring curiosity, drive, and fresh thinking, working together to turn ideas into action. Across functions, teams, and markets, we collaborate to solve challenges, unlock new opportunities, and create meaningful impact for our consumers, customers, and communities. No matter your role, you'll be part of a connected community where your contributions matter, your voice is heard, and your development is supported. With opportunities to grow, belong, and smile, PepsiCo offers more than a place to build your career—it offers the chance to help create what's next.

Responsibilities

• Learn how to use the PepsiCo internal control framework to identify risk and assess the effectiveness of risk-mitigating activities.
• Engage in process walkthroughs facilitated by the Business to gain exposure to the Business and processes being audited.
• Build a foundational understanding of financial statements and controls, financial analysis, budgeting, cost management, and investment analysis.
• Gain exposure to PepsiCo business processes and planning horizons (e.g., Strategic Cycle Plan, Annual Operating Plan, and period/month forecasting).
• Leverage data and analytics and an external perspective to support risk identification and identify insights that add value to the Business.
• Support the identification of financial, operational, routine, non-routine and emerging risks, as well as the risk-mitigating activities relating to those risks.
• Perform controls testing of assigned areas of the audit (primarily Financial Reporting, Operational, and Compliance controls, and can include IT General Controls (ITGCs)).
• Identify and share out control testing deficiencies with the Audit Team for root cause analysis, risk remediation recommendations, and alignment with key business stakeholders.
• Support operational, compliance, financial and IT audits to identify risks and control breakdowns that may impact the integrity of reported financial information and/or the achievement of business objectives.
• Share knowledge to ensure the ongoing success of the team.
• Track: Financial, Operational & Compliance Audit – with exposure to IT General Controls (ITGCs)
• Project Assignment: Program deliverables include a project-based assignment aligned to Corporate Audit's Strategic Capability Plan (SCP), corporate objectives, and emerging risk priorities. The specific focus will be defined closer to the start of the program and will conclude with a presentation to function leadership

Qualifications

• Currently pursuing one of the following degrees with graduation date within 1 year of internship completion:
  • CPA-eligible Accounting Program (Master’s degree in Accounting, Professional Program in Accounting (PPA/4+1), or Bachelor’s Degree in Accounting, depending on state of residence).
  • Bachelor’s or Master’s degree in Finance, Business Administration, Economics, Management of Information Systems (MIS) or a related business discipline.
  • Master’s in Business Administration (MBA).
• Eligibility and intent to complete one or more of the following audit certifications upon graduation:
  • Certified Public Accountant (CPA)
  • Institute of Internal Auditors Certified Internal Auditor (IIA CIA)
  • ISACA Certified Information Systems Auditor (CISA)
• Minimum Qualifications - Each candidate should demonstrate:
  • Fluency in written and spoken English.
  • Fundamental understanding of financial statements, controls, and core business processes within a Fast-Moving Consumer Goods (FMCG) environment or comparable industry.
  • Basic awareness of IT general control concepts and how technology supports financial and business processes (deeper IT knowledge is a plus for the IT-focused path).
  • Strong people and communication skills to manage information gathering.
  • Strong organization skills.
  • Ability to work within a team environment.
  • Ability to interact with varying levels of individuals (front line to management).
  • Ability to build relationships, manage conflict, and embrace change.
  • Ability to build