
Audit Support
If you're dealing with SOX 404 compliance, this handles the mechanics of control testing: sample size calculations based on control frequency and risk level, sample selection methods (random, targeted, systematic), and the documentation structure auditors expect to see. It covers scoping significant accounts, mapping assertions to account types, and the difference between design and operating effectiveness testing. The guidance is conservative and assumes external auditor scrutiny, so sample sizes skew larger than you might use for purely internal work. Useful when you're building testing workpapers or need to classify control deficiencies, but you still need qualified financial professionals to review anything that goes into an actual audit.
- skills.sh installs
- 3.3K
- GitHub stars
- 35.3K
- last updated
- Aug 21, 2026
Install
$ npx -y skills add anthropics/knowledge-work-plugins --skill audit-support --agent claude-codeInstalls into .claude/skills of the current project.
Files
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:
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Details
- Repository
- github.com/anthropics/knowledge-work-plugins
- Categories
- Testing & QA, Documentation
- First seen
- Apr 16, 2026
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