Client Organization: The Metals Company (TMC)

Position Title: Senior Internal Auditor

Location: North America

THE COMPANY

Positioned at the forefront of an exciting new industry, TMC The Metals Company Inc. (“TMC” or “The Metals Company” or “the Company”) is positioned to become a world- leading producer of base and strategic metals obtained from vast high-grade seafloor polymetallic nodule deposits containing manganese, nickel, copper, and cobalt, and which can be collected with no digging, blasting or drilling as they sit unattached on top of the seafloor. These deposits occur 4,000 to 6,000 meters below sea level. TMC’s objective is to produce the metals required for the green transition with minimal environmental impacts. TMC has already applied for exploration licenses and the world’s first commercial recovery permit for seafloor resources in international waters, through an existing US seabed mining code which has been supported by a recent US Executive Order.

ROLE OVERVIEW

Reporting to the Audit Committee with a dotted line to the Chief Financial Officer, TMC is seeking a highly motivated and detail-oriented Senior Internal Auditor to support the growth and compliance readiness of the Company. This role will be instrumental in transitioning TMC from an emerging growth company to a large-accelerated filer, strengthening our internal control environment, supporting SOX compliance, and delivering assurance and advisory services across the Company.

KEY RESPONSIBILITIES

SOX Compliance & Internal Controls

• Enhance and maintain the Company’s Risk and Control Matrix (RACM) to ensure compliance with SOX 404(b) requirements.
• Identify and assess control deficiencies; collaborate with process owners to develop and implement effective remediation plans.
• Drive the implementation of control enhancements and promote a culture of ownership and accountability for SOX compliance across the organization.
• Lead the development and formalization of corporate policies, procedures, and process documentation.
• Contribute to the design and execution of the internal audit plan, with a primary focus on SOX 404(b) compliance.
• Conduct process walkthroughs and perform control testing to evaluate the design and operational effectiveness of internal controls over financial reporting (ICFR).
• Support the delivery of the annual third-party SOX certification, working closely with external advisors and internal stakeholders.

Risk-Based Auditing

• Contribute to the annual refresh of the enterprise risk universe and ensure the risk register remains current and relevant.
• Participate in risk committee meetings and provide input into enterprise risk assessments.
• Evaluate the adequacy and effectiveness of risk management and internal control systems across key operational and financial areas.
• Plan and execute risk-based audits (operational, financial, and compliance), including defining scope, conducting fieldwork, and drafting reports.
• Prepare and present concise audit reports and actionable recommendations to senior leadership.
• Execute additional audits and investigative reviews as requested by the CFO or Audit Committee.

Process Improvement & Advisory

• Serve as a trusted advisor to business units, offering guidance on control design and process improvements.
• Support special projects such as system implementations, process redesigns, and business transformation initiatives.
• Monitor emerging risks, regulatory changes, and best practices relevant to TMC’s operations and industry.

Stakeholder Engagement

• Collaborate with external auditors, consultants, and internal teams (Finance, Legal, IT, etc.) to ensure coordinated and efficient compliance efforts.
• Promote a company-wide culture of compliance, integrity, and continuous improvement through education, communication, and leadership engagement.

Other Responsibilities

• Respond to ad hoc requests from internal and external stakeholders as needed.
• Perform other duties within the scope of the role, aligned with the incumbent’s skills and capabilities, as they arise.

QUALIFICATIONS AND SKILLS

1. Professional Accreditation : Bachelor’s degree in Finance or Accounting, with CPA or CIA designation required.
2. Audit & Compliance Experience : 7–12 years of experience in internal audit, public accounting, or similar roles, including SOX compliance exposure.
3. Public Company Experience : Familiarity with internal controls and reporting in a public company, ideally with large accelerated filer experience.
4. Industry Knowledge : Experience in the metals, mining, or energy sectors is preferred.
5. Technical Proficiency : Strong knowledge of internal controls frameworks (e.g., COSO, PCAOB), ERP systems, audit tools, and advanced Excel/PowerPoint skills.
6. Analytical & Problem Solving : Strong data analysis capabilities, with high attention to detail and critical thinking.
7. Communication & Collaboration : Effective written and verbal communication skills, with ability to work with stakeholders at all levels and across time zones.
8. Organizational Skills : Ability to prioritize, plan, and manage multiple tasks in a fast-paced and evolving environment.
9. Adaptability & Independence : Self-motivated and accountable, able to work autonomously and remotely with minimal supervision.
10. Integrity & Professionalism : High level of integrity, confidentiality, and commitment to diversity, equity, and respectful team collaboration.