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 Schedule: Part-time (minimum 25 hours/week)Compensation: Competitive hourly payHousing: 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 morePrimary Activities and Responsibilities
Fraud Data Analytics Track
Support the fraud monitoring program and internal investigationsReview expense reports, credit card, and other financial transactions for policy violations and fraud red flagsDocument findings and communicate results of reviewsProvide assistance with other data analytics projects and initiativesPerform administrative tasks during investigations, including case-opening/closing procedures and data reviewsParticipate in investigatory interviews, take notes, and document findingsIT Audit Track
Support Sarbanes-Oxley 404 IT general control testing and IT audits included on the Internal Audit PlanPerform audit procedures: develop understanding of company processes and controls, identify criteria, review and analyze evidence, and assess control effectivenessPrepare working papers, review documents, and compose summary memosIdentify, develop, and document issues and recommendationsCommunicate or assist in communicating results via written reports and oral presentationsAssist with other IT audits and data analytics projectsInternal Audit Controls (SOX) Track
Support SOX 404 control testing and direct assistance audit procedures with external auditorsComplete assigned external audit procedures over the company’s financial statements and filingsAssist in performing SOX walkthroughs and testing procedures, developing test criteria, reviewing and analyzing evidence, and documenting control processesIdentify and document SOX issues and recommendationsCoordinate meetings and requests, prepare working papers, participate in meetings, and summarize key elementsDevelop and maintain productive relationships with team members and external auditorsMinimum Qualifications
Must be at least 18 years of ageMust be eligible to work in the United States without sponsorshipPursuing 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 experienceProficient in Microsoft Office/M365Preferred 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