Business Controller in United States

About the Team The OpenAI Audit Team is on a mission to build the future of internal audit from the ground up. Our ambition will be powered by a high-energy, technically exceptional team with the judgment, intellectual curiosity, and creativity to harness the latest advances in AI and design a truly next-generation audit function. As AI reshapes how work is performed across the enterprise, Internal Audit will use AI, automation, and data analytics to identify and assess the most significant and emerging risks across the business, including technology, cybersecurity, finance, compliance, operations, and data. We will build trusted partnerships at every level—from the Board of Directors and senior leadership to the teams delivering on OpenAI’s mission every day. We will operate as both an independent assurance provider and a trusted advisor, bringing an objective and pragmatic perspective to critical decisions. By engaging closely with management while preserving our independence, we will help the business innovate responsibly, move with confidence, and manage risk without creating unnecessary barriers. About the Role As the Cybersecurity & Technology Audit Leader, you will help shape the strategy, methodology, technology, and culture of a new audit function. You will lead complex audits and advisory reviews of cybersecurity, technology, data, and AI-related risks while advising leaders on practical ways to strengthen governance, resilience, and risk management. You are an experienced, hands-on professional who combines deep technical expertise with strong business judgment. You can quickly move between executive-level governance questions and detailed technical analysis, use data to identify and assess risk, and form clear, well-supported conclusions in fast-moving or ambiguous situations. You will have meaningful influence over how the function develops, including how we apply AI, automation, and analytics to audit planning, testing, monitoring, and reporting. T

About the Team OpenAI Finance helps ensure the organization is set up for success in pursuit of its mission of ensuring that artificial general intelligence benefits all of humanity. Within Finance, the Technical Revenue team partners with Product, Strategic Partnerships, Business Development, Growth, Legal, Deal Desk, GTM, Strategic Finance, Revenue Accounting, and Finance Systems to enable scalable, audit-ready monetization. We advise on commercial and contract design, establish defensible accounting positions under ASC 606, and translate those conclusions into repeatable processes, systems, controls, and reporting. About the Role We’re looking for a Senior Manager of Revenue Recognition to lead revenue strategy and technical accounting for OpenAI’s strategic commercial deals. Reporting to the Head of Technical Revenue, you will serve as the primary revenue advisor for large, bespoke, and non-standard deals outside OpenAI’s standard product and service offerings. Your portfolio may include strategic collaborations, cloud marketplaces, platform and distribution deals, licensing and revenue-share models, joint go-to-market initiatives, research collaborations, and other emerging commercial structures. You will engage early in the deal lifecycle to help shape commercially viable, accounting-compliant, and operationally scalable outcomes. You will establish the accounting posture, identify required contract and product terms, define reporting and control requirements, and ensure that deal economics, billing flows, and revenue recognition remain aligned as the business evolves. This role requires strong technical accounting judgment, commercial fluency, executive communication, and the ability to create clarity and ownership in areas where precedent may not yet exist. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own technical revenue account

About the Team Like every team at OpenAI, the Marketing team contributes to our broader mission of ensuring responsible and widespread adoption of artificial intelligence. With that aim in mind, we are responsible for developing and executing strategies that drive awareness, engagement, and usage for OpenAI’s products and platform amongst our core audiences. We take a data-driven approach to understand our customers' needs and challenges, ensuring that their voices are reflected in product development and messaging. We then partner closely with Product, Engineering, Research, Comms, and Design teams to create a cohesive customer experience across all our channels. Our focus extends beyond just promoting product features; we aim to provide valuable insights and resources that help our users make the most out of AI technologies. About the Role We are seeking a Government Marketing Manager to lead marketing campaigns and programs for OpenAI’s government business, OpenAI for Government. This role will define how we communicate the impact of our work with governments and public institutions, turning technical products and partnership outcomes into clear stories that show how AI can help public servants better serve people and communities. The ideal candidate has experience working with government entities and leading in complex, multi-stakeholder environments. They bring strong strategic and creative judgment, translate technology and policy priorities for diverse audiences, and build trust and engagement across paid, owned, and earned channels. In this role, you will: Build the OpenAI for Government Narrative and Brand: Build a distinct government narrative aligned with the OpenAI brand, centered on mission outcomes, public servants, security, and responsible deployment. Build a Government Storytelling Engine: Create a repeatable process to source, prioritize, approve, and refresh customer stories, public use cases, metrics, and quotes for web, video, social, sales, eve

About the Team OpenAI’s mission is to ensure that general-purpose artificial intelligence benefits all of humanity. Our Communications team includes External Communications, Internal Communications, and other strategic communications functions. This team’s ethos is to support OpenAI's mission and goals by clearly and authentically explaining our technology, values, and approach to safely building powerful AI. About the Role We’re looking for a senior communications leader to shape how OpenAI communicates about its emerging ads and monetization business. This person will define the global narrative, lead communications for major product and business milestones, and build sustained programs that explain our approach to ads and monetization clearly and credibly. The role will be central to showing how OpenAI can develop advertising experiences that are useful to people, valuable to businesses, transparent in how they work and consistent with our mission. You will work closely with Product, Go-to-Market, Marketing, Policy, Legal and Partnerships to anticipate opportunities and risks, develop integrated campaigns and help the business scale with trust. You will also serve as a trusted advisor to senior leaders on positioning, reputation, media strategy and the broader industry conversation. This is both a strategic and hands-on role. The right person will be comfortable defining a long-term communications strategy, building the systems and relationships needed to execute it, and personally leading through high-profile launches and fast-moving issues. This role reports to the VP of Communications and is based in San Francisco, CA. We use a hybrid work model of four days per week in the office and offer relocation assistance In this role, you will: Define and lead communications strategy for OpenAI’s ads and monetization initiatives, from global narrative development through launches and sustained storytelling. Build a clear, differentiated story about how OpenAI approache

About the Team OpenAI’s mission is to ensure that artificial general intelligence benefits all of humanity. Customer Education plays an important role in that mission by helping people and organizations use increasingly capable AI systems effectively, responsibly, and with confidence. We help customers build the confidence and practical skills to use OpenAI effectively, change how work gets done, and realize lasting value. About the Role Helping organizations adopt AI takes more than access to powerful technology. People across the workforce need the skills and confidence to use it well. Within Customer Education, you will lead the enterprise learning program and team. You will set direction, develop the team, and build a clear, high-quality learning portfolio that moves customers from first learning to confident use and meaningful business impact. This is a rare opportunity to define how customers learn with OpenAI at global scale, alongside the teams shaping the technology. In this role, you will: Lead and develop a high-performing Customer Learning team. Own the customer-facing Learn experience, curriculum, and program portfolio—from strategy through results. Turn priority customer needs into role-based tracks, paths, and high-quality programs. Make the portfolio easy to understand, with clear starting points, progression, and relationships among experiences. Lead how learning reaches customers through owned and partner channels. Use customer and product evidence to measure impact and decide what to build, scale, improve, defer, or stop. You might thrive in this role if you: Build strong teams, grow talent, and create accountability. Shape education strategy from customer needs and turn it into programs with measurable impact. Make clear portfolio choices about investment, capacity, and focus. Turn complex learning into clear journeys customers can understand and use. Reach customers through owned and partner channels, building trust across teams. Qualifications

About the role We are building a higher education researcher motion that helps funded labs adopt OpenAI across core research workflows. This role will develop relationships with principal investigators, researchers, research software engineers, research computing teams, and university technology leaders, then translate high-value use cases into sustained Pro, Codex, API, and ChatGPT Edu usage. This is a hybrid business development and program management role. You will identify and qualify priority labs, design phased access and fellows programs, run pilots, remove technical and institutional blockers, and create repeatable paths from individual researchers to lab- and institution-level adoption. Additionally, this role will launch and manage a community of researchers with events, communications and support. In this role, you will: Build a pipeline of funded labs, research centers, and technical champions at priority R1 universities; qualify opportunities based on workflow value, funding path, influence, and expansion potential. Run discovery with researchers and university stakeholders to understand workflows, data and security needs, procurement constraints, and success criteria. Design and operate phased access and fellows programs, including eligibility, selection, offer mechanics, onboarding, office hours, community programming, and pilot goals. Translate research workflows into effective use of Pro, Codex, API, and ChatGPT Edu in partnership with Solutions, Product, and Education account teams. Manage pilots end to end, remove trust, funding, and technical blockers, and drive measurable activation, retention, and expansion. Turn early usage into product feedback, workflow documentation, peer proof, case studies, and repeatable enablement. Build clear handoffs and expansion paths from researcher to lab to institution; track fellow selection, activation, retained usage, workflow proof, conversion, and expansion. You might thrive in this role if you: Relevant exp

About the Team The Statsig team within OpenAI builds the experimentation, feature rollout, dynamic configuration, and analytics systems that help OpenAI ship products with speed, safety, and evidence. Our work sits on the critical path for how product, engineering, research, and go-to-market teams learn from real-world usage and make high-confidence decisions. Statsig began as an independent company focused on helping builders move faster through trustworthy experimentation and feature management. After joining OpenAI, the team began its next chapter: bringing deep product expertise, customer intuition, and mature platform infrastructure into the product development system used by every OpenAI team. Today, teams across ChatGPT, Codex, model measurement, consumer monetization, business subscriptions, developer products, and shared infrastructure rely on Statsig to safely introduce new capabilities, measure impact, and roll changes forward or back with confidence. We are at a defining moment as adoption accelerates and the platform becomes a company-wide standard. About the Role We are looking for an Engineering Manager, Statsig Product to lead the product engineering organization responsible for Statsig’s post-acquisition journey at OpenAI. You will define how experimentation, rollout, configuration, and analytics become a simple, reliable, and trusted part of how every OpenAI product team ships. You will set strategy across multiple product and platform workstreams, build the organization and leadership structure needed for the next phase, and establish the operating model for a platform that serves teams across the company. The right leader can operate across product strategy, technical architecture, organizational design, developer experience, reliability, and executive alignment. You will help preserve what made Statsig strong while integrating it deeply into how OpenAI launches, measures, learns, and makes product decisions. In this role, you will: Build, lead,

About the Team OpenAI’s Strategic Finance organization provides financial insights and guidance to support the company’s long-term strategy and ambitious growth. We work across Partnerships, GTM, Product, Compute, and Operations to allocate and deploy resources to the highest-impact opportunities while protecting sustainable unit economics. The B2B Strategic Finance team focuses on the financial performance of our B2B products and GTM functions, ensuring tight alignment between financial objectives and company strategy. We: Drive operational planning, financial forecasting, and performance management for our B2B business, Provide analytically-grounded insights on B2B product and financial performance to inform strategic resource allocation, Build the “0→1” financial foundations required to scale and accelerate growth. Within B2B, Partnerships are a critical lever to accelerate growth. You will help shape this business and drive successful outcomes from it. About the Role This Strategic Finance Partnerships hire will own our B2B Partnerships P&L and help drive strategic decision-making. You will be a critical finance partner to our Partnership teams, deal leads, Product owners, and Operations teams, responsible for pricing, structuring and driving success from partnerships, translating opportunities into decision- and exec-ready economics, and managing the overall Partnerships book of business. You will shape how OpenAI approaches Partnerships revenue targets, unit economics, investments, measurement, and prioritization. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Help manage the overall Partnerships business at a strategic priority, top-line impact, and resourcing / investment level. Own the financial evaluation of new B2B partnerships, modeling revenue, contribution margin, compute costs, cash flow, investment needs, and risk. Driv

About the Team The Treasury team is responsible for protecting liquidity, enabling scale, maintaining strong controls, and helping the company operate with clarity and resilience. We work across finance and operational partners to ensure funds move safely, visibility remains high, and Treasury infrastructure keeps pace with a fast-moving business. As hands-on operators and builders, we combine financial judgment with AI, automation, and data to solve problems faster, strengthen controls, and continuously improve how Treasury operates. About the Role We’re looking for a Treasury Manager to own and execute critical activities across OpenAI’s global treasury operations, including cash management, payments, bank account management, forecasting support, controls, and reporting. Beyond day-to-day operations, this person will support Treasury leadership on high-impact projects such as M&A integrations, new legal entity formation, and geographic and currency expansion. They’ll also help build scalable, AI-enabled systems, workflows, and controls for a rapidly growing global business. This is an individual contributor role with broad scope, spanning operational ownership and building an AI-native Treasury function. This role is based in our San Francisco HQ. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own core global treasury operations across cash positioning, payments, bank account management, portal administration, forecasting support, and FBAR preparation. Coordinate day-to-day execution for intercompany funding, settlements, investment operations, letters of credit, guarantees, treasury close, and related accounting handoffs. Automate and scale treasury workflows for request intake, approvals, payment tracking, bank account changes, KYC follow-up, access reviews, evidence collection, and issue resolution. Identify recurring processes, manual pain points, duplicate work, control

About the Team OpenAI’s Forward Deployed Engineering (FDE) team turns research breakthroughs into production-grade systems. We embed deeply with customers to solve high-leverage problems and act as the delivery engine for our most complex large-scale engagements. We move quickly from prototype to production and surface reusable patterns that shape our platform. We operate at the intersection of deployment and development – working closely with OpenAI Research, Product and Partnerships. About the Role As a Technical Deployment Lead (TDL), you will define how OpenAI delivers complex systems to Semiconductor customers. You will own how solutions are scoped, built, shipped, and adopted across high-value engineering workflows such as RTL design, verification, and physical implementation. You’ll translate business outcomes into a technical plan, run day-to-day execution across FDEs, Researchers, and Customer Engineers, and partner with customer teams to ensure delivery supports their goals. You will focus on the semiconductor vertical to deploy next-generation AI capabilities. You will own delivery end-to-end: embedding with customers to map workflows and success criteria, ensuring components ship on time, and leading readiness and change management for adoption. You’ll track progress, manage dependencies, make sequencing decisions, and drive 0→1 prototypes through MVP and scale. You will also share field insights with Product and Research to guide roadmap and priorities. Success will be measured first and foremost by impact - deployments that deliver measurable value against customer goals, drive adoption, and become critical to their workflows. Additional measures of success include delivery reliability (milestones hit, low reopen/churn), operating leverage (patterns reused across deployments), judgment under pressure, and product impact (field signal that shifts roadmaps/architectures). This is a high-trust, high-autonomy role. Success requires deep technical project m

About the Team OpenAI’s Applied AI Engineering team helps organizations turn frontier AI capabilities into safe, reliable, and high-impact production systems. We work with customer executives, product and engineeriIng teams, security leaders, and transformation teams to identify valuable opportunities, accelerate technical implementation, and scale what works. Enterprise deployments are defined by complexity rather than any one industry: existing architectures, diverse data environments, security and governance requirements, multiple stakeholder groups, and organization-wide change. We turn lessons from these deployments into better products and reusable patterns for customers everywhere. About the Role As an Enterprise Applied AI Engineer you will partner directly with leading organizations to design, build, and deploy AI systems that deliver measurable business outcomes. You will combine deep technical judgment, hands-on engineering, and customer leadership to take ambitious ideas from use-case selection and architecture through prototyping, evaluation, production launch, and scale. You will write and debug code, build evaluation systems, resolve complex integrations, and guide decisions involving model behavior, reliability, latency, cost, safety, security, governance, and operational readiness. Success is measured by production systems, sustained adoption, and meaningful customer impact—not simply activity or successful demonstrations. This is a rare opportunity to work on consequential real-world deployments at the frontier of AI while directly influencing how OpenAI’s products evolve. This role is based in our SF or NYC office. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Partner directly with enterprise customers to identify high-value opportunities and translate them into technical architectures, implementation plans, evaluation strategies, and measurable success criteri

About the Team Our Robotics team is focused on unlocking general-purpose robotics and advancing toward AGI-level intelligence in dynamic, real-world environments. Working across the full model and systems stack, we integrate cutting-edge hardware and software to explore a broad range of robotic form factors. We strive to seamlessly blend high-level AI capabilities with the physical constraints of real-world systems to improve people’s lives. About the Role We are seeking an experienced commercial attorney to serve as the primary legal partner supporting Robotics. In this role, you will provide practical, business-oriented legal counsel across hardware development, manufacturing, supply chain, procurement, and strategic commercial initiatives. You will work closely with Robotics leadership and cross-functional partners to help build scalable legal frameworks that enable innovation while thoughtfully managing risk. This is a unique opportunity to help shape the legal foundation of a rapidly growing robotics organization developing cutting-edge technologies. You will negotiate high-impact commercial agreements, advise on complex operational matters, and partner closely with technical and business teams to support the development and commercialization of next-generation robotics systems. This role is based in San Francisco, CA and requires in-person presence 4 days a week. In this role, you will: Serve as the primary legal partner supporting Robotics leadership and cross-functional teams. Provide practical, business-oriented legal advice to teams across hardware engineering, manufacturing operations, supply chain, procurement, finance, and operations. Draft, review, and negotiate complex commercial agreements, including supplier, manufacturing, development, consulting, licensing, procurement, and strategic partnership agreements. Advise on legal issues arising throughout the hardware development lifecycle, including manufacturing, supply chain operations, vendor relatio

About the Team OpenAI's Legal team plays a crucial role in furthering OpenAI's mission by tackling innovative, fundamental legal issues in AI. If you're passionate about doing significant and unique work as a technology lawyer, this team is for you. The team comprises legal professionals from diverse fields, including technology, privacy, IP, corporate, cybersecurity, employment, tax, regulatory, and litigation. About the Role We’re growing our world-class Legal team and seek an experienced counsel to lead our global hardware IP portfolio initiatives, including patent, trademark and other intellectual property matters related to our business. This role is highly cross-functional across OpenAI, including work across our Legal, Communications, Global Affairs, Product, Research and Executive teams. This role is based in San Francisco, CA. We use a hybrid work model of 3 days in the office per week and offer relocation assistance to new employees. In this role, you will: Own global hardware IP initiatives, including setting and executing on the strategic direction and management of our hardware IP portfolio. Create scalable processes internally and externally with outside counsel to build, maintain and protect our hardware IP portfolio. Developing and maintaining internal hardware IP policies and programs. Engaging externally on hardware IP policy issues. Advising on strategic hardware IP deals. Advising on hardware IP issues, ranging from patent, trademark, trade secret to open source. Developing and building internal AI expertise, processes and tools to facilitate legal team work. Experience advising on complex technology transactions and inbound technology licensing. You might thrive in this role if you: Have at least 10+ years of combined hardware IP experience at innovative technology companies and law firms. Have a JD and license or qualification to practice in CA. Have a strong sense of ownership, are inquisitive and enthusiastic about technology, enjoy being con

About the Team The GTM Data Science team partners with Go-to-Market, Technical Success, Product, Engineering, RevOps, and Strategic Finance to build the shared intelligence layer for OpenAI's B2B business. The team turns product usage, customer behavior, revenue, field activity, and customer feedback into rigorous insight products that help leaders and field teams understand where customers are succeeding, where adoption is blocked, and what actions will accelerate durable growth. We are building systems that make customer intelligence proactive: surfacing risk, expansion potential, product gaps, and repeatable playbooks before they show up as escalations or missed opportunities. About the Role As the Applied Data Science & Insights Lead for GTM Intelligence Solutions and Technical Success, you will be a hands-on technical leader responsible for shaping how OpenAI measures, understands, and improves customer adoption across our B2B products. You will build AI/ML-powered intelligence products that connect account health, product usage, customer lifecycle, support tier, qualitative sentiment, commercial context, and field actions into a practical operating system for GTM and Technical Success. This role will build the data science foundation for Technical Success: defining the metrics, models, operating insights, and decision systems that help the team scale customer adoption and expansion with rigor. You will also be expected to build and lead a small mighty team over time: setting direction, hiring and developing talent, creating operating cadences, and holding a high bar for technical rigor and business impact. You will lead the development of models, metrics, and decision systems that recommend what GTM and Technical Success teams should do next, explain why, and measure whether those interventions worked. Your work will help customers move from pilots to production, deepen usage across products, identify high-value use cases, reduce churn risk, and create a f

About the Team: The Shopping team is building the future of how people discover, evaluate, and purchase products through AI. Our mission is to help users make better purchasing decisions by combining OpenAI’s models with rich product information, merchant ecosystems, and personalized experiences. We sit at the intersection of AI, commerce, search, recommendations, and consumer product experiences, partnering closely with product, engineering, research, design, and business teams to reimagine shopping for the AI era. About the Role: As a Product Manager on the Shopping team, you’ll define and build the next generation of AI-powered shopping experiences within ChatGPT. You’ll be responsible for understanding user needs, identifying opportunities to improve product discovery and decision-making, and delivering experiences that help users confidently find and purchase the products that are right for them. You’ll work across a broad set of domains, including search, recommendations, personalization, merchant and product ecosystems, and conversational commerce. This role requires strong product judgment, comfort operating in ambiguity, and the ability to balance user value, business objectives, and technical constraints. You’ll partner closely with engineers, designers, researchers, and cross-functional stakeholders to bring new shopping experiences from concept to scale. This is an opportunity to help define an entirely new category at the intersection of AI and commerce, shaping how millions of users discover and buy products in the future. This position is based in San Francisco, CA, with relocation assistance available. In this role, you will: Define and drive the product vision for shopping experiences in ChatGPT. Partner with research teams to explore how AI can help users discover, evaluate, and confidently purchase products. Collaborate with cross-functional teams—including design, engineering, product, and go-to-market—to build and scale AI-native shopping experi