Vice President, Internal Audit

Position Summary The Vice President, Internal Audit is JetBlue's senior Internal Audit leader, providing independent assurance and insight to strengthen governance, risk management and internal controls. The role is a trusted advisor to the CFO, executive leadership team and the Board, with direct access to the Audit Committee Chair. The VP, Internal Audit leads the Internal Audit strategy, enterprise risk assessment, annual plan and modernization agenda. The role independently evaluates key financial, operational, technology, cybersecurity and compliance controls, including those supporting a safe and reliable airline operation, while partnering with management and external audit without compromising independence. We are seeking a highly credible, commercially minded and results-oriented leader who can operate effectively with the Board and senior leadership team and engage leaders across the airline. The successful candidate will combine deep audit expertise with sound judgment and courage; focus the function on the risks that matter most; and turn findings into practical actions that strengthen performance, controls and resilience.   Essential Responsibilities

Serve as the senior Internal Audit leader and primary liaison to the Audit Committee, providing clear, candid reporting on audit results, emerging risks, control themes and remediation. Develop and maintain a risk-based Internal Audit strategy and annual plan aligned with JetBlue's strategy, risk profile and operating priorities; adjust coverage as conditions change. Lead enterprise risk and control assessments and establish appropriate audit coverage across financial reporting, revenue, commercial and operational processes, technology and cybersecurity, third parties, regulatory compliance, capital projects, fleet and other material risks. Evaluate the design and operating effectiveness of governance, risk management and internal controls, identifying opportunities to improve resilience, accountability, efficiency and decision-making. Oversee the planning, execution, quality and reporting of audits, investigations and advisory reviews, ensuring work is appropriately scoped, evidence-based, well documented and completed to high professional standards. Ensure timely execution of SOX Section 404 testing and follow-up, in partnership with management and external audit, to support management's assessment and attestation of internal control over financial reporting. Maintain appropriate independence from management; elevate significant issues, challenge assumptions and drive timely remediation while remaining practical and focused on business value. Maintain disciplined issue escalation, root-cause analysis, remediation tracking and validation, with transparent visibility to overdue, repeat and high-risk matters. Modernize Internal Audit through analytics, continuous monitoring, automation and other technology-enabled approaches that improve coverage, efficiency and insight. Coordinate with Compliance, Legal, Safety, Information Security, Finance, external audit and other assurance functions to strengthen the overall assurance framework and eliminate unnecessary duplication. Provide an independent risk and control perspective on major transformations, systems implementations, outsourcing, organizational changes and other strategic initiatives. Build and lead a high-performing Internal Audit organization, with a strong focus on talent, succession, professional development, accountability and business acumen. Own the Internal Audit budget and resource strategy, including appropriate use of co-sourcing and external specialists, while maximizing risk coverage and responsible use of company resources. Maintain the Internal Audit Charter and ensure the function operates in accordance with applicable professional standards, company policies and regulatory expectations; prepare quarterly Audit Committee materials and perform special reviews as