Internal Audit & AI Innovation Intern

About the role

Plains is an industry-leading transportation and midstream provider specializing in transportation, storage, processing and marketing solutions for crude oil. The company owns an extensive network of pipeline transportation, terminalling, storage and gathering assets in key oil producing basins and transportation corridors and at major market hubs in the United States and Canada, with headquarters in Houston, Texas.

Plains seeks passionate self‑starters who thrive in fast‑moving, collaborative, and innovative environments. New to the midstream energy sector? No problem — Plains offers a comprehensive formal training program featuring on‑the‑job training, companywide learning series, online educational tools, and student programs.

About This Student Opportunity: At Plains, students are vital members of the team, driving business forward with fresh perspectives and innovative ideas. From day one you’ll feel empowered to ask questions and be part of a collaborative culture. You’ll build professional networks by working alongside skilled professionals, mentors, and fellow students. The student programs provide hands‑on experience within the oil and gas midstream sector and opportunities to take on higher‑level projects depending on skills and career interests.

We are seeking high‑achieving, analytical, innovative, and technology‑oriented students to join our Internal Audit team through internships in summer 2027. The Internal Audit Intern Program provides hands‑on experience in operational auditing and Sarbanes‑Oxley (SOX) compliance while helping shape the future of audit through artificial intelligence, data analytics, and business automation. Interns are valued members of the Internal Audit team and will contribute to meaningful projects that support business objectives, strengthen governance and controls, and improve operational effectiveness. Successful candidates will work alongside experienced audit professionals while gaining exposure to emerging technologies transforming the internal audit profession. This opportunity provides practical experience in assurance, advisory services, controls testing, process improvement, and the responsible application of AI within a Fortune 500 environment.

Responsibilities

• Audit and SOX Activities
  • Assist auditors with planning, executing, and documenting internal audit engagements.
  • Support SOX compliance activities, including control documentation, walkthroughs, testing, and evaluation of control effectiveness.
  • Assist in developing audit workpapers, testing documentation, and reporting deliverables.
  • Participate in interviews and meetings with business stakeholders to gain an understanding of processes and controls.
• Data Analytics and Technology
  • Analyze large datasets using Excel, Power BI, SQL, Python, or similar analytical tools.
  • Help identify opportunities to automate repetitive audit and compliance activities.
  • Support continuous monitoring and continuous auditing initiatives.
  • Utilize data-driven techniques to identify trends, anomalies, and audit insights.
• AI and Innovation
  • Explore and apply Artificial Intelligence solutions to improve audit planning, testing, documentation, and reporting processes.
  • Assist in developing and testing AI-assisted workflows for audit and SOX activities.
  • Evaluate opportunities for generative AI, machine learning, and intelligent automation within the audit function.
  • Recommend innovative solutions that improve efficiency, quality, and audit coverage.
• Professional Development
  • Collaborate with audit professionals, mentors, and cross‑functional business teams.
  • Attend departmental training sessions, meetings, and professional development activities.

Requirements

• Must be able to commit to the work term starting May 17, 2027 to be considered for the program.
• Must comply with the Company’s Drug & Alcohol Policy, including pre‑employment testing.
• Must provide satisfactory references and complete a Criminal Background Check.
• This position is not eligible for employment‑based visa sponsorship.
• Applicants must be authorized to work in the U.S. for the duration of their employment.

Qualifications

Education

• Pursuing an undergraduate or graduate degree in Computer and Data Science, Business Administration, Finance, Accounting, Information Systems, or a related field.

Required Competencies

• Strong written and oral communication skills.
• Strong critical thinking and problem‑solving abilities.
• Strong analytical and quantitative skills.
• Intellectual curiosity and willingness to challenge assumptions.
• Strong organizational skills and attention to detail.
• Ability to manage multiple priorities in a dynamic environment.
• Ability to work both independently and collaboratively within a team.

Skills

Technology Skills

• Proficiency with Microsoft Excel, Word, PowerPoint, and SharePoint.
• Experience with data analysis and visualization tools (Power BI, Tableau, or similar) is preferred.
• Experience using AI‑based productivity tools such as Microsoft Copilot is preferred.
• Exposure to SQL, Python, Power Automate, Power Apps, or other automation tools is advantageous.

Additional Qualities & Skills

• Interest in emerging technologies, including AI, machine learning, robotic process automation (RPA), and advanced analytics.
• Ability to understand, interpret, validate, and communicate insights from data.
• Willingness to experiment, learn quickly, and recommend new approaches to improve audit quality and efficiency.

Benefits

• Competitive compensation.