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 contro...

SOX 404 control testing methodology, sample selection approaches, testing documentation standards, control deficiency classification, and common control types.

SOX Section 404 requires management to assess the effectiveness of internal controls over financial reporting (ICFR). This involves:

支援 SOX 404 的控制測試方法、樣本選擇和文件標準合規性。在產生測試工作底稿、選擇審計樣本、對控制缺陷進行分類或準備內部或外部審計時使用。 來源：anthropics/knowledge-work-plugins。