CBGC Senior Control Testing Analyst - Omaha, Nebraska

About the role

The Consumer Banking Governance and Controls (CBGC) Sr. Control Testing Analyst role is responsible for planning and executing independent testing of internal controls to evaluate design and operating effectiveness and support a strong internal control environment.

Responsibilities

• Execute control testing in accordance with the enterprise internal controls testing methodology, ensuring the tester remains independent from the control owner (as appropriate).
• Perform control walkthroughs and obtain an end-to-end understanding of process flows, risks, and control intent prior to testing.
• Develop test steps and test questions tailored to the control design, frequency, population, and systems of record.
• Perform testing using appropriate methods (inquiry, observation, inspection, and/or reperformance), with inspection and reperformance preferred when feasible.
• Validate that controls are performed consistently as designed and that results support clear conclusions on control effectiveness.
• Identify testing scope from the applicable RCSA and/or business unit testing plan; confirm control population and control frequency prior to sample selection.
• Select samples using appropriate sampling methods (random or judgmental) and document the rationale and sample size, considering control frequency and population characteristics.
• Validate completeness and accuracy of testing populations and source reports (e.g., reconciliations, control totals, tie-outs) and document data assumptions and limitations.
• Apply professional judgment to interpret test results, evaluate deviations/exceptions, and determine whether issues indicate design gaps, process breakdowns, or execution errors.
• Prepare complete, well-organized, audit-ready workpapers that clearly document objective, scope, methodology, sample selection, evidence reviewed, results, and conclusions.
• Ensure evidence is sufficient and appropriate to support conclusions, including screenshots, system reports, approvals, and other artifacts demonstrating control performance.
• Submit required testing artifacts and evidence in the system of record (e.g., Archer) or designated repository in accordance with reporting and retention requirements.
• Maintain version control and clear naming conventions to support traceability and efficient stakeholder review.
• Support issue identification, escalation, and remediation by analyzing drivers, documenting root causes, and recommending practical corrective actions.
• Communicate testing status, results, exceptions, and themes to control owners and leadership in a timely, concise manner.
• Provide credible challenge by asking effective questions, validating evidence quality, and confirming that management responses address the underlying risk.
• Collaborate with Compliance, ERM, and Internal Audit to support document requests, exam/audit inquiries, and alignment on testing expectations.
• Contribute to dashboards, scorecards, and periodic reporting by maintaining accurate testing metadata (e.g., scope, dates, outcomes, and issue linkages).
• Identify opportunities to improve test efficiency and consistency through standard templates, playbooks, and repeatable testing procedures.
• Partner with data automation/analytics resources to strengthen population pulls, reconciliation checks, exception analytics, and reporting automation.
• Participate in calibration sessions and quality reviews to improve methodology adherence and reduce variability in conclusions across testers.

Qualifications

• Equivalent combination of education and experience is considered.
• Bachelor's degree in Business, Finance, Accounting, Risk Management, Information Systems, or a related field.
• Minimum of five (5) years of progressive experience in monitoring and testing, internal controls, compliance testing, audit, operational risk, quality assurance/quality control; credit union or retail banking experience required.
• Demonstrated experience developing test procedures, executing control tests, and documenting workpapers/evidence that are clear, complete, and defensible.
• Working knowledge of internal controls concepts and testing approaches (inquiry, observation, inspection, reperformance), including sampling and evidence evaluation.
• Experience supporting issue management and remediation governance, including retesting/validation activities.
• Proficiency with Microsoft Office (advanced Excel).
• Experience with GRC tools (e.g., Archer), workflow/case tools, and reporting/dashboard tools (e.g., Power BI/Tableau).
• Training or practical experience with controls frameworks and risk assessment practices (e.g., COSO, RCSA) and issue management lifecycle practices, required.
• Experience using A.I. tools preferred.

Supervisory Responsibility

This position will not directly supervise employees.

Licenses and Certifications

• CIA, CISA, CPA, CRCM, CFE, or other relevant risk/controls/testing credentials, preferred.