Internal Audit & AI Innovation Intern

Job Type:

Intern/Student (Fixed Term)

Plains is an industry-leading transportation and midstream provider specializing in transportation, storage, processing and marketing solutions for crude oil. We own an extensive network of pipeline transportation, terminalling, storage and gathering assets in key oil producing basins and transportation corridors and at major market hubs in the United States and Canada. The company is headquartered in Houston, Texas.

We’re on the lookout for passionate self‑starters who thrive in fast‑moving, collaborative, and innovative environments.

New to the midstream energy sector? No problem! Plains offers a comprehensive formal training program, featuring on‑the‑job training, company wide learning series, online educational tools (see sample) and student programs.

At Plains, students are vital members of our team, driving our business forward with their fresh perspectives and innovative ideas. From day one, you’ll feel empowered to ask questions and truly be part of our collaborative culture.

We offer students the chance to build professional networks by working alongside skilled professionals, mentors, and fellow students. Our student programs provide hands‑on experience within the oil and gas midstream sector and opportunities for students to take on higher level projects depending on their skills and career interests.

We are seeking high‑achieving, analytical, innovative, and technology‑oriented students to join our Internal Audit team through internships in summer 2027. Our Internal Audit Intern Program provides students with an opportunity to gain hands‑on experience in operational auditing and Sarbanes‑Oxley (SOX) compliance while helping shape the future of audit through artificial intelligence, data analytics, and business automation.

Interns are valued members of the Internal Audit team and will contribute to meaningful projects that support business objectives, strengthen governance and controls, and improve operational effectiveness. Successful candidates will work alongside experienced audit professionals while gaining exposure to emerging technologies that are transforming the internal audit profession.

This opportunity provides practical experience in assurance, advisory services, controls testing, process improvement, and the responsible application of AI within a Fortune 500 environment.

The Internal Audit & AI Innovation Intern will:

• Assist auditors with planning, executing, and documenting internal audit engagements.
• Support SOX compliance activities, including control documentation, walkthroughs, testing, and evaluation of control effectiveness.
• Assist in developing audit work papers, testing documentation, and reporting deliverables.
• Participate in interviews and meetings with business stakeholders to gain an understanding of processes and controls.

• Analyze large datasets using Excel, Power BI, SQL, Python, or similar analytical tools.
• Help identify opportunities to automate repetitive audit and compliance activities.
• Support continuous monitoring and continuous auditing initiatives.
• Utilize data‑driven techniques to identify trends, anomalies, and audit insights.

• Explore and apply Artificial Intelligence solutions to improve audit planning, testing, documentation, and reporting processes.
• Assist in developing and testing AI‑assisted workflows for audit and SOX activities.
• Evaluate opportunities for generative AI, machine learning, and intelligent automation within the audit function.
• Recommend innovative solutions that improve efficiency, quality, and audit coverage.

• Collaborate with audit professionals, mentors, and cross‑functional business teams.
• Attend departmental training sessions, meetings, and professional development activities.

• Pursuing an undergraduate or graduate degree in Computer and Data Science, Business Administration, Finance, Accounting, Information Systems, or related field.

• Strong written and oral communication skills.
• Strong critical thinking and problem‑solving…