CONFIDENTIAL

Job Title Group Internal Controls Manager Location Chertsey Head Office Reporting to Head of Financial & ESG Controls

Role Overview The Group Internal Controls Manager plays an important role in supporting the design, implementation and embedding of a robust SOX-like internal controls over financial reporting (ICFR) across Compass Group. Compass Group aims to operate a robust UK Corporate Governance Code control environment and as part of this seeks to achieve control standards aligned with US SOX over its ICFR. This role will be at the forefront of this ambition, supporting the evolution of the Group’s ICFR framework in a proportionate and scalable way. The successful candidate will bring recent, hands-on experience implementing, operating and/or auditing strong (including SOX) frameworks, and will apply this expertise to help elevate the Group’s internal control maturity across a large, decentralised global organisation. Operating as part of the Group Second Line of Defence, the role partners closely with countries, head office functions, Internal Audit and External Audit to ensure controls are appropriately designed, documented, tested, remediated and governed in line with UK Governance Code, SOX and ICFR expectations. Key Responsibilities ICFR Framework enhancement • Support the implementation and enhancement of financial controls to align with a SOX-style

ICFR framework across Compass Group. • Support the design of risk assessments, scoping methodologies, materiality thresholds and

control rationalisation. • Support the development and maintenance of Risk and Control Matrices (RACMs) aligned to

best practice (SOX standards). • Drive consistent application of best practice concepts such as key controls, Information

Produced by the Entity (IPE), IT-dependent controls, entity-level controls and management review controls (MRC).

• Document end-to-end process flows to support risk identification, control design, testing and audit requirements

Embedding Controls • Work hands-on with countries and head office functions to understand processes, facilitate

standardisation, and embed best practice (SOX style) controls into end-to-end financial processes.

• Provide expert challenge and guidance to process and control owners on design, documentation and evidence standards.

• Translate technical requirements into clear, practical guidance suitable for a decentralised operating model.

CONFIDENTIAL

• Build strong control capability across the business through training, coaching, sharing of best practice and knowledge sharing.

Testing, Deficiencies & Remediation • Perform testing of design and operating effectiveness of key controls. • Review testing performed by the business, ensuring alignment with best practice including

SOX methodology. • Assess deficiencies including severity evaluation (deficiency, significant deficiency, material

weakness). • Perform root cause analysis and support the design of robust remediation plans. • Track remediation progress and ensure timely and sustainable closure of control issues.

Audit & Governance • Act as a key UK Governance Code, SOX and ICFR liaison with internal audit and external

audit. • Contribute to bi-annual controls compliance reporting & review. • Support governance and controls reporting to key stakeholders.

Skills & experience • Recent, hands-on experience implementing, operating and/or auditing SOX 404 internal

controls. • Strong working knowledge of UK Governance Code and SOX methodologies including

scoping, risk assessment, key control identification, IPE, sampling, testing and remediation. • Experience working with external auditors on controls audits or readiness programmes. • Strong understanding of core financial processes (Record to Report, Order to Cash, Procure

to Pay, Hire to Retire). • Strong stakeholder management skills with the ability to influence and challenge

stakeholders. • Pragmatic mindset with the ability to apply rigour proportionately. • Professionally qualified accountant (ACA, ACCA, CIMA or equivalent). • Background in SOX compliance, Internal Audit, External Audit or Risk Assurance.

What This Role Offers • Opportunity to support the enhancement of a robust UK Corporate Governance Code

control environment to achieve control standards aligned with US SOX in a FTSE 20 global organisation.

• High visibility with senior stakeholders. • Ability to help shape the Group’s ICFR framework and long-term SOX roadmap. • International exposure and strong professional development opportunities.

Title Group Internal Control Manager

Company Smurfit Westrock

Country Ireland

Location Dublin – Group HQ

Function Group Internal Control

About Smurfit Westrock

Smurfit Westrock, a global leader in sustainable paper and packaging, operates in 40 countries with over 500 packaging converting operations and 62 paper mills. We offer an unparalleled portfolio of innovative packaging solutions, ranging from corrugated and consumer packaging to Bag-in-Box® packaging and point- of-sale displays. With the circular economy at the core of our business, we use renewable, recyclable and recycled materials to create sustainable packaging solutions. As a trusted partner to companies across the world, Smurfit Westrock is dedicated to creating efficient and scalable paper and packaging solutions to help solve complex packaging challenges. We are committed to delivering meaningful value for shareholders, customers, employees and the communities where we operate.

Overview/Background

This is an opportunity to join the Group Internal Control team at the beginning of the journey of assessment of risks and internal control over financial reporting (ICFR) following the New York Stock Exchange (NYSE) listing of the combined Smurfit Westrock organisation. In this challenging role, you will have the chance to help shape and drive the company’s Sarbanes Oxley (SOX) framework, while building relationships with key stakeholders within the business along the way. As such, adherence to deadlines, communication skills and a flexible approach will be vital.

Key Accountabilities/Responsibilities

• Contribute to the design of the Group’s internal control framework. Identify opportunities to increase efficiency and continuously improve the framework

• Develop and maintain strong relationships with business stakeholders across various regions

• Support with queries, identify knowledge gaps and provide training/ guidance

• Contribute to the preparation of the Group financial risk assessment and scoping for SOX

• Contribute to the administration of the quarterly and annual SOX certification processes

• Work closely with the business to ensure key controls are timely identified and embedded in the process, tested, and operating effectively

• Monitor & advise process owners on action plans for remediation of deficient controls on a timely basis

• Perform root cause analysis and design efficient and effective remediation plans

• Work closely with process/control owners to ensure that deficiencies are timely resolved

• Create value for the business by helping to design effective solutions to drive compliance with company policies in an efficient manner & thereby reduce the risk of material financial reporting misstatements

• Contribute to the preparation of periodic reporting to key stakeholders such as senior management

• Assist in developing practical approaches and solutions that address internal control compliance challenges and issues

• Assist to drive change, implement process improvements, and be a valued business partner.

Key Competencies/Qualifications/Requirements

• >7 years of relevant professional experience, including experience in a financial compliance role (with a strong preference for SOX experience)

• Fluent in English, Spanish an advantage

• Able to prioritise, meet deadlines and get the job done

• Able to identify, document and evaluate key financial & business control processes in a global organisation, with a strong understanding of the relationship between risks and controls

• Strong analytical skills

• Strong communication and relationship management skills with key stakeholders within the business

• A proactive & flexible team player - ready and willing to listen and learn in a hands-on environment

• Driven and self-motivated