Agent skill · data analytics · anthropics
audit-support
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.
Why this skill is useful
Provides specific methodologies and documentation standards for SOX 404 compliance that the AI wouldn't reliably generate on its own.
What it needs
About 9k tokens when loaded. Last updated 2026-08-07. 23,345 stars on the source repository.
What this skill does
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. SOX 404 Control Testing Methodology Overview SOX Section 404 requires management to assess the effectiveness of internal controls over financial reporting (ICFR). This involves: 1. Scoping: Identify significant accounts and relevant assertions 2. Risk assessment: Evaluate the risk of material misstatement for each significant account 3. Control identification: Document the controls that address each risk 4. Testing: Test the design and operating effectiveness of key controls 5. Evaluation: Assess whether any deficiencies exist and their severity 6. Reporting: Document the assessment and any material weaknesses 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). …
How to use it
Reference it in AdaL, Claude Code, Cursor or any coding agent — nothing to install:
@skills anthropics/audit-support