Director of Internal Control

Position : Director of Internal Control

Location : Onsite 1 500-2235 Sheppard Ave. E., Toronto, ON M2J 5B5

Employment Type : Permanent, Full Time

Reports Into: Audit Committee, with day-to-day reporting to the Chief Financial Officer and Chief Technology Officer

Website: www.boydinteractive.com

THE COMPANY

Pala Interactive Canada Inc., operating as Boyd Interactive, is a full service real-money and social gaming technology provider and operator which caters to both B2C and B2B markets in Canada and the United States. Boyd Interactive offers a full spectrum of games, including casino, bingo, and poker, across all distribution channels (web, download, tablet & smartphone). Boyd Interactive has 150 employees in Toronto, New Jersey, California, and Texas.

Boyd Interactive’s strengths lie in its relentless focus on high-quality, high-functioning, immersive software platforms and the diverse employees supporting these initiatives, and with recent developments in legislation, the online gaming industry is poised for rapid growth.

Boyd Interactive is a wholly owned subsidiary of Boyd Gaming Corporation (NYSE – “BYD”).

THE POSITION

Overview

Reporting ultimately to the Audit Committee, and day-to day to the CFO and CTO, the Director of Internal Audit is responsible for delivering internal audit functions across all disciplines – IT, Business, Marketing, Finance, Operations, Regulatry - including evaluating and improving the effectiveness of IT, back office, online gaming, AML, regulatory risk management, controls, and governance processes, and ensuring accountability in adherence to processes.

The Director of Internal Audit ensures the integrity, efficiency, and effectiveness of the companies’ internal controls, policies, systems, and procedures. The role serves as a strategic partner to management, delivering independent, objective assurance and advisory services that support accountability, transparency, and continuous improvement across the organization. The Director of Internal Audit is expected to apply a risk-based, value-added audit approach that aligns with international audit standards, strengthens governance, and upholds compliance with regulatory, contractual, and corporate-specific requirements.

As a trusted business partner, the Director of Internal Audit will provide internal control leadership, guidance, advice and support to Boyd Interactive’s management and employees on all internal control and compliance audit issues and lead the development and administration of best practice internal control policies, procedures, programs and tools aligned with the changing needs of Boyd Interactive’s business and workforce.

The Director of Internal Audit will be based at Boyd Interactive’s offices located in North York, Ontario, and will work closely with Boyd Gaming on corporate internal control matters related to Boyd Interactive employees in US and Canada.

This position offers a competitive compensation package and the opportunity to lead the internal audit function to enable and contribute to Boyd Interactive’s future growth and success.

Responsibilities

Liaison between the company and Regulatory agencies including Boyd Gaming, iGO, and other jurisdictional authorities in corporate audit projects.

Support external auditors in their audit duties – ensure all requests are delivered in line with agreed timetable.

Ensure appropriate interpretation and implementation of required changes in a timely manner.

Support all internal and external audit activities through the provision of required documentation when necessary.

Represent the Internal Audit function in management meetings, ensuring transparency and sound governance.

Undertake special assignments or cross-functional reviews to support organizational improvement and strategic decision-making.

Stay current with industry leading trends, best practices, SOX requirements and all internal, legislative, and industry best practice.

Working closely with the Management Team and the Compliance department, evaluate the design and effectiveness of internal controls, jurisdictional internal control matrices, policies, and procedures to safeguard assets, promote operational efficiency, and ensure compliance with organizational and corporate requirements.

Conduct financial, operational, compliance, and IT audits across the organization to assess the strength of implemented controls.

Conduct sample checks as part of the compliance review program to provide assurance over controls and risk mitigation measures, including sustainability of controls implemented by business management to address audit issues.

Support activities related to the company's assessment of Internal Controls Over Financial Reporting (ICFR), including conducting IT process walkthroughs, testing, and summarization of results to support Boyd Gaming’s Sarbanes Oxley (SOX) program.

Leading the SOX testing program areas such as scoping, scheduling, stakeholder management, workpaper review, etc., in communication with Boyd Gaming.

Ensure that documentation supporting audit testing is sufficient, competent, and relevant to support conclusions.

Identify risk, controls and process weaknesses, document main control points and provide evidential support for report recommendation.

Propose value-added recommendations to address control weakness and/or process inefficiencies identified.

Monitor management’s implementation of audit recommendations and maintain a tracking system to ensure timely resolution and accountability.

Prepare and present audit reports with well-documented observations, risk ratings, and practical recommendations to Management and the Compliance Committee.

Responsible for an open and transparent approach to control gaps, ensuring escalation of control gaps to Management with recommendation for remediation.

Support compliance efforts by ensuring the company adheres to online gaming regulations by jurisdictions and audit requirements across all operating units and projects.

Elevate the importance of internal controls through training and technical assistance on internal controls, risk management, compliance, and audit readiness, and coach team through the methods for evidence and retaining evidence of controls.

Provide advisory services on internal control design, process improvement, and risk mitigation strategies for new systems, processes, or projects.

Monitoring of vendor selection process including due diligence.

THE CANDIDATE

Experience and Qualifications

Bachelor's Degree in Accounting, Finance, Internal Audit or any other related fields.

Minimum of 10 - 12 years of audit experience in public accounting and/or internal audit, controls including effective root-cause analysis, preferably with a publicly traded company and experienced in SOX audit and testing process.

At least 4 – 5 years of leadership experience.

Self-driven and self-managed with the ability to work independently, prioritize tasks, and meet established deadlines.

Strong project management skills.

Preferred but not required: CPA and CISA Credentials.

Knowledge of Anti-Money Laundering (AML) is a plus.

Fundamental understanding of core Information Technology processes and systems.

Knowledge of internal control concepts and frameworks (COSO), Sarbanes-Oxley standards, and auditing processes.

Extensive experience in auditing Sarbanes Oxley (SOX) IT General Controls (ITGC), IT Automated Controls (ITAC), including testing the completeness and accuracy (C&A) of key reports supporting business processes.

Experience with testing various systems and technologies, such as ERP systems, cloud technologies, and other enterprise applications.

Strong attention to detail and accuracy in data validation and record keeping.

Excellent analytical and problem-solving skills, with the ability to investigate and resolve discrepancies.

Strong interpersonal and influenci