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About IonQ:  IonQ, Inc . [NYSE: IONQ] is the world’s leading quantum platform and merchant supplier - delivering integrated quantum solutions across computing, networking, sensing, and security. IonQ’s newest generation of quantum computers, the IonQ Tempo, is the latest in a line of cutting-edge systems that have been helping customers and partners including Amazon Web Services, and AstraZeneca achieve 20x performance results and accelerate innovation in drug discovery, materials science, financial modeling, logistics, cybersecurity, and defense. In 2025, the company achieved 99.99% two-qubit gate fidelity, setting a world record in quantum computing performance . Headquartered in College Park, Maryland, IonQ has operations in California, Colorado, Massachusetts, Tennessee, Washington, Italy, South Korea, Sweden, Switzerland, Canada, and the United Kingdom. Our quantum computing services are available through all major cloud providers, while we also meet the needs of networking and sensing customers across land, sea, air, and space. IonQ is making quantum platforms more accessible and impactful than ever before.   The Senior Manager Internal Audit - Business Process is a high-impact leadership role responsible for steering a risk-intelligent audit function. Operating as a senior-level individual contributor, you will bridge the gap between technical control requirements and enterprise-wide strategic objectives.  Responsibilities:  Audit Strategy & Planning Dynamic Risk Management: Lead enterprise-wide risk assessments to develop and execute a fluid, risk-based annual audit plan aligned with organizational objectives. Annual SOX Audit: Lead SOX control design and operating effectiveness including identification of gaps, operating deficiencies, remediation plan and partnership with process owners to optimize control environment  Continuous Monitoring: Evaluate emerging risks (geopolitical, technological, and regulatory) to ensure audit coverage remains proactive and forward-looking. Design and execute a comprehensive ERM assessment framework to identify and evaluate high-velocity risks across strategic, operational, international, IT, and legal/compliance pillars, ensuring governance structures and audit priorities adapt to the organization’s global growth and evolving tech-sector requirements. Business Process & Operational Excellence End-to-End Process Mastery: Lead audits of core value streams, including Quote-to-Cash (Q2C), Procure-to-Pay (P2P), and Hire-to-Retire (H2R), identifying control gaps at critical hand-off points. Manufacturing & Supply Chain: Evaluate controls within manufacturing environments, focusing on inventory valuation, shop floor efficiencies, Bill of Materials (BOM) accuracy, and supply chain resilience. Root Cause Analysis: Move beyond identifying symptoms to uncovering root causes, delivering practical recommendations that improve business performance and operational velocity. Business Combinations & M&A Integration Integration Leadership: Lead the post-acquisition integration of newly acquired entities into the corporate Internal Control Framework. Due Diligence & Day-1 Readiness: Support pre-acquisition due diligence and ensure acquired entities meet essential regulatory and SOX compliance requirements within established timelines. Accounting for Combinations: Oversee the controls surrounding purchase accounting (ASC 805), including fair value measurements and the consolidation of fragmented financial systems. Stakeholder & Executive Engagement Trusted Advisor: Serve as a primary liaison to senior management, navigating sensitive audit findings with diplomacy and commercial acumen. Executive Communication: Distill complex audit results into concise, actionable insights for the Audit Committee and Board of Directors. SOX & Regulatory Compliance (