Localized reading guide
audit-supportPurpose, usage and source
Support SOX 404 compliance with control testing methodology, sample selection, and documentation standards. Use when generating testing workpapers, selecting audit samples, classifying control deficiencies, or preparing for internal or external audits.
Source retrieved:
- Source repository
- anthropics/knowledge-work-plugins
- SKILL.md
finance/skills/audit-support/SKILL.md- Repository stars
- 34,049
- Repository updated
- 2026-10-30
- Categories
- Development
- Last collected
License: License file needs review
Workflow excerpts are reading aids, not executable instructions from Codez. No third-party Skill was run to produce this page.
The purpose and workflow passages below are upstream material, organized and translated for reading. They are distinct from the separately labeled Codez editorial analysis.
What this Skill does
Support SOX 404 compliance with control testing methodology, sample selection, and documentation standards. Use when generating testing workpapers, selecting audit samples, classifying control deficiencies, or preparing for internal or external audits.
How the upstream workflow works
Overview
SOX Section 404 requires management to assess the effectiveness of internal controls over financial reporting (ICFR). This involves: Scoping: Identify significant accounts and relevant assertions Risk assessment: Evaluate the risk of material misstatement for each significant account Control identification: Document the controls that address each risk
Upstream passage · L15 ↗Scoping Significant Accounts
An account is significant if there is more than a remote likelihood that it could contain a misstatement that is material (individually or in aggregate). Account balance exceeds materiality threshold (typically 3-5% of a key benchmark)
Upstream passage · L26 ↗Requirements and setup
Workpaper Requirements
Every control test should be documented with: Control description (what is done, by whom, how often)
Upstream passage · L148 ↗Limits and quality checks
Audit Support
Important: This skill assists with SOX compliance workflows but does not provide audit or legal advice. All testing workpapers and assessments should be reviewed by qualified financial professionals. While "significance" and "materiality" are context-specific concepts that are ultimately assessed by auditors, this skill is intended to assist professionals in the creation and evaluation of effective internal controls and documentation for audits. SOX 404 control testing methodology, sample selection approaches, testing documentation standards, control deficiency classification, and common control types.
Upstream passage · L7 ↗Start with a safe trial
- Check the supported host and the repository installation instructions. Keep the Skill directory and its referenced scripts, assets and documentation together; SKILL.md alone may omit dependencies.
- Give the agent your real input, desired output and acceptance criteria. Invocation syntax and available tools depend on the host; this site does not assume a universal install command.
- Try the source workflow in a disposable project or on a copy. Review operations that change files, remote services or billable resources before allowing them.
- Validate the output against the source quality checks and your own requirements. A successful trigger or a high repository Star count does not establish a correct result.
Read further in the source
- Audit Support
- Overview
- Scoping Significant Accounts
- Design Effectiveness vs Operating Effectiveness
- Random Selection
- Targeted (Judgmental) Selection
- Haphazard Selection
- Systematic Selection
- Sample Size Guidance
- Workpaper Requirements
- Evidence Standards
- Working Paper Organization
- Deficiency
- Significant Deficiency
- Material Weakness
- Deficiency Aggregation
- Remediation
- IT General Controls (ITGCs)
- Manual Controls
- Automated Controls
- IT-Dependent Manual Controls
- Entity-Level Controls
Related Skills
Translation and scope
This reading guide selects passages from the pinned upstream SKILL.md. Translation is assisted. It is not a complete manual or a claim of tested compatibility. Read the original and its referenced files before use.
This introduction refers to the pinned version below; current repository activity and collection time are shown separately.
- Pinned source
- Read the original ↗
- Source retrieved
- Source commit
2574e29377c7173d0cecffef29a6ecbd7f8ccb5d- Source SHA-256
6e53c9529c42bb92c11d00a58af5119f7383903d9cb3b911625089fec2ff4784