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
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GitHub stars
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last updated
Aug 21, 2026

Install

$ npx -y skills add anthropics/knowledge-work-plugins --skill audit-support --agent claude-code

Installs into .claude/skills of the current project.

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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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