Senior Manager, Internal Audit (m/f/d)

ABOUT NUMA

• Hey there! We’re Numa, a forward-thinking hospitality brand redefining how people discover cities. We create spaces where simplicity meets innovation, offering thoughtfully designed rooms, studios, and apartments in the heart of Europe’s most vibrant neighbourhoods.
• We’re not just transforming the guest experience—we’re revolutionizing the hospitality industry from the inside out. Our cutting-edge technology streamlines operations, delivering unparalleled value with no hidden fees—just real, quality experiences.
• At Numa, we believe that travel should be curious and authentic, and we bring those same values to our work culture. As part of our team, you’ll experience a dynamic and supportive environment where creativity thrives, and your contributions make a real impact. We’re committed to fostering a diverse, inclusive, and equitable workplace where every voice is valued, and different perspectives fuel our innovation.

Role Summary

• This is not a daily operations role. You are not in every posting and every invoice — the partner runs the
• day-to-day. You operate in review and assurance mode, on a defined risk-based cycle, and you go deep
• where the risk and the value are.

For every finding, you run the same loop:

• •Review. Examine the monthly numbers, the underlying bookings and the methods behind them —
• substantively, not just for plausibility. Work from a risk-based review plan that you set and update:
• high-risk accounts, new properties, unusual lease structures, new markets, material judgements.

• •Diagnose. Establish what is actually wrong and why. Distinguish a one-off keying error from a
• systematic misapplication of a method from a genuine gap in guidance — the remedy is different in
• each case.

• •Correct. Get it fixed in the current period: instruct and agree the correcting entries with the partner,
• and in exceptional cases post or adjust yourself. Nothing material carries forward unresolved.

• •Standardise. Where the root cause is systematic, define the correct treatment as a binding group
• standard — the accounting position, the booking logic, the required evidence, the responsible party
• and the control that catches it next time.

• •Document. Write it into the group accounting manual and the relevant working instruction, in a form
• the partner’s team can apply without asking you.

• •Enable. Walk the partner’s team through it, explain the business context behind the rule, and make
• sure it is understood rather than merely received.

• •Re-test. Verify in the next cycles that the standard is being applied. Track it in your findings log until
• it is demonstrably closed.

• Your posture towards the partner is cooperative, not adversarial. You are their interface to Numa
• and their access to business context — and at the same time the person who steers their output from
• Numa’s perspective and holds the technical line. You carry a functional mandate to set accounting
• requirements, with escalation to the CFO where they are not met

Key responsibilities

Monthly close review and assurance

• •Review the monthly numbers before they reach management reporting: P&L by property, entity,
• brand and market, balance sheet, and the contribution margin cascade from CM1 through to
• EBITDA and below

• •Perform substantive review of high-risk areas: accruals and cut-off, provisions, revenue recognition,
• deferred revenue and prepayments, rent and lease accounting, intercompany, capitalisation, and
• cost allocations

• •Reconcile the accounting record back to operational source data — PMS and booking data, PSP
• and channel settlements, city tax, payroll — and investigate the differences rather than plugging
• them

• •Challenge month-on-month and versus-budget movements that the numbers cannot explain, and
• trace them to the underlying bookings

• •Own a documented sign-off gate: what has been reviewed, what was found, what was corrected,
• and what remains open with an owner and a date

Accounting standards, methods and policy

• •Own Numa’s group accounting manual — the single, binding reference for how every material
• transaction is treated across all entities and markets

• •Define and document technical positions on the areas that actually drive our numbers: lease
• accounting and IFRS 16 across our Fixed, Variable, Hybrid and HMA structures; rent-free and
• incentive periods; revenue recognition by booking channel; OTA commissions and payment fees;
• city tax; bad debt; capitalisation of FF&E and pre-opening costs; franchise fee recognition

• •Ensure consistency between group IFRS reporting and local statutory accounts in every jurisdiction,
• and own the reconciliation between them

• •Review controlling methods as rigorously as accounting ones: cost centre and property allocation
• logic, cost splits across brands and business lines, and the definitional integrity of the KPIs built on
• top of them

• •Assess the accounting implications of new business structures ahead of time — new markets, new
• lease types, franchise arrangements and acquisitions — rather than after the first close

Provider governance and coordination

• •Act as the primary technical interface between Numa and our accounting partner: clear
• requirements, clear priorities, clear feedback

• •Give the partner the business context they cannot see — new deals, contract changes, operational
• events — so that bookings reflect economic reality

• •Maintain a quality scorecard: defect rates by area, recurring error patterns, timeliness against the
• close calendar, and open findings — reviewed with the partner on a fixed cadence

• •Onboard new entities, properties and markets into the partner’s scope with a defined handover
• standard

• •Escalate to the CFO where quality, timeliness or adherence to agreed standards falls short, with
• evidence attached

Controls and data integrity

• •Build and maintain the reconciliation framework: what must be reconciled, by whom, how often, and
• to what evidence standard

• •Design the segregation of duties between Numa and the partner so that review is genuinely
• independent of preparation

• •Maintain the month-end checklist and balance sheet substantiation standard, and audit adherence
• to both

Keep a findings and remediation log that gives the CFO an honest, current picture of accounting risk

Your Profile

• This role requires genuine technical authority. You will be telling experienced accountants that their
• treatment is wrong, and telling an auditor why our position is right. You need to be unarguable on the
• substance.

• •A professional accounting qualification — Wirtschaftsprüfer, Steuerberater, ACA / ACCA, CPA,
• Bilanzbuchhalter (IHK) or an equivalent recognised credential

• •A Big 4 audit background, minimum 3–4 years — you bring the audit methodology, the
• professional scepticism, and the instinct for where errors hide

• •Strong German GAAP (and exposure to IFRS) expertise combined with practical knowledge
• of local GAAP in European jurisdictions — you can move between the group view and the statutory
• view without losing either

• •Demonstrated experience steering an outsourced accounting provider or a shared service
• centre — you have enforced quality across an organisational boundary before and know what
• actually works

• •Real depth in multi-entity, multi-jurisdiction structures: consolidation, intercompany, transfer pricing
• mechanics, statutory-to-group reconciliation

Command of IFRS 16 and lease accounting in substance, not in theory — this is central to our P&L

ERP fluency and the ability to interrogate data directly rather than waiting for a report

• •The ability to write a clear, binding accounting instruction that a non-native-speaker team in another
• country can apply correctly

• •A cooperative but firm working style: builds the relationship, gives the context, and still holds the line
• on quality

• •Fluent English (our working language) and willingness to travel regularly to our accounting partner
• and to Numa hubs

Nice to have

Hospitality, real estate, retail or