sox-testing

Name: sox-testing
Author: anthropics

23kstars2.7kforks

How to install sox-testing?

anthropics/knowledge-work-plugins/sox-testing

$npx -y skills add anthropics/knowledge-work-plugins --skill sox-testing

Installs into the current project.

Summary

Generate SOX sample selections, testing workpapers, and control assessments. Use when planning quarterly or annual SOX 404 testing, pulling a sample for a control (revenue, P2P, ITGC, close), building a testing workpaper template, or evaluating and classifying a control deficienc

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SKILL.md

1	# SOX Compliance Testing
2
3	> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md).
4
5	Important: This command 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 before use in audit documentation.
6
7	Generate sample selections, create testing workpapers, document control assessments, and provide testing templates for SOX 404 internal controls over financial reporting.
8
9	## Usage
10
11	```
12	/sox <control-area> <period>
13	```
14
15	### Arguments
16
17	- `control-area` — The control area to test:
18	- `revenue-recognition` — Revenue cycle controls (order-to-cash)
19	- `procure-to-pay` or `p2p` — Procurement and AP controls (purchase-to-pay)
20	- `payroll` — Payroll processing and compensation controls
21	- `financial-close` — Period-end close and reporting controls
22	- `treasury` — Cash management and treasury controls
23	- `fixed-assets` — Capital asset lifecycle controls
24	- `inventory` — Inventory valuation and management controls
25	- `itgc` — IT general controls (access, change management, operations)
26	- `entity-level` — Entity-level and monitoring controls
27	- `journal-entries` — Journal entry processing controls
28	- Any specific control ID or name
29	- `period` — The testing period (e.g., `2024-Q4`, `2024`, `2024-H2`)
30
31	## Workflow
32
33	### 1. Identify Controls to Test
34
35	Based on the control area, identify the key controls. Present the control matrix:
36
37	\| Control # \| Control Description \| Type \| Frequency \| Key/Non-Key \| Risk \| Assertion \|
38	\|-----------\|-------------------\|------\|-----------\|-------------\|------\|-----------\|
39	\| [ID] \| [Description] \| Manual/Automated/IT-Dependent \| Daily/Weekly/Monthly/Quarterly/Annual \| Key \| High/Medium/Low \| [CEAVOP] \|
40
41	Control types:
42	- Automated: System-enforced controls with no manual intervention
43	- Manual: Controls performed by personnel with judgment
44	- IT-dependent manual: Manual controls that rely on system-generated data
45
46	Assertions (CEAVOP):
47	- Completeness — All transactions are recorded
48	- Existence/Occurrence — Transactions actually occurred
49	- Accuracy — Amounts are correctly recorded
50	- Valuation — Assets/liabilities are properly valued
51	- Obligations/Rights — Entity has rights to assets, obligations for liabilities
52	- Presentation/Disclosure — Properly classified and disclosed
53
54	### 2. Determine Sample Size
55
56	Calculate sample sizes based on control frequency and risk:
57
58	\| Control Frequency \| Population Size (approx.) \| Recommended Sample \|
59	\|------------------\|--------------------------\|-------------------\|
60	\| Annual \| 1 \| 1 (test the instance) \|
61	\| Quarterly \| 4 \| 2 \|
62	\| Monthly \| 12 \| 2-4 (based on risk) \|
63	\| Weekly \| 52 \| 5-15 (based on risk) \|
64	\| Daily \| ~250 \| 20-40 (based on risk) \|
65	\| Per-transaction \| Varies \| 25-60 (based on risk and volume) \|
66
67	Adjust for:
68	- Risk level: Higher risk controls require larger samples
69	- Prior year results: Controls with prior deficiencies need larger samples
70	- Reliance: Controls relied upon by external auditors may need larger samples
71
72	### 3. Generate Sample Selection
73
74	Select samples from the population using the appropriate method:
75
76	Random selection (default for transaction-level controls):
77	- Generate random numbers to select specific items from the population
78	- Ensure coverage across the full period
79
80	Systematic selection (for periodic controls):
81	- Select items at fixed intervals with a random start point
82	- Ensure representation across all sub-periods
83
84	Targeted selection (supplement to random, for risk-based testing):
85	- Select items with specific risk characteristics (high dollar, unusual, period-end)
86	- Document rationale for targeted selections
87
88	Present the sample:
89
90	```
91	SAMPLE SELECTION
92	Control: [Control ID] — [Description]
93	Period: [Testing period]
94	Population: [Count] items, $[Total value]
95	Sample size: [N] items
96	Selection method: [Random/Systematic/Targeted]
97
98	\| Sample # \| Transaction Date \| Reference/ID \| Amount \| Selection Basis \|
99	\|----------\|-----------------\|--------------\|--------\|-----------------\|
100	\| 1 \| [Date] \| [Ref] \| $X,XXX \| Random \|
101	\| 2 \| [Date] \| [Ref] \| $X,XXX \| Random \|
102	\| ... \| ... \| ... \| ... \| ... \|
103	```
104
105	### 4. Create Testing Workpaper
106
107	Generate a testing

anthropicsPublisher · 151 listings

Preview

anthropics/knowledge-work-plugins

# SOX Compliance Testing

> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md).

**Important**: This command assists with SOX compliance workflows but does not provide audit or legal advice. All testing workpapers and assessments should be r

Generate sample selections, create testing workpapers, document control assessments, and provide testing templates for SOX 404 internal controls over financial

Repoanthropics/knowledge-work-plugins

LicenseApache-2.0

TypeSkills

CategoryFinance

UpdatedJul 2026

Repo stars23k

First seenJul 22, 2026

People who liked this also viewed

6 picks

Type

sox-testing

23kstars2.7kforks

View on GitHub

How to install sox-testing?

anthropics/knowledge-work-plugins/sox-testing

$npx -y skills add anthropics/knowledge-work-plugins --skill sox-testing

Installs into the current project.

Summary

Files · 1

View on GitHub

SKILL.md

1	# SOX Compliance Testing
2
3	> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md).
4
5	Important: This command 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 before use in audit documentation.
6
7	Generate sample selections, create testing workpapers, document control assessments, and provide testing templates for SOX 404 internal controls over financial reporting.
8
9	## Usage
10
11	```
12	/sox <control-area> <period>
13	```
14
15	### Arguments
16
17	- `control-area` — The control area to test:
18	- `revenue-recognition` — Revenue cycle controls (order-to-cash)
19	- `procure-to-pay` or `p2p` — Procurement and AP controls (purchase-to-pay)
20	- `payroll` — Payroll processing and compensation controls
21	- `financial-close` — Period-end close and reporting controls
22	- `treasury` — Cash management and treasury controls
23	- `fixed-assets` — Capital asset lifecycle controls
24	- `inventory` — Inventory valuation and management controls
25	- `itgc` — IT general controls (access, change management, operations)
26	- `entity-level` — Entity-level and monitoring controls
27	- `journal-entries` — Journal entry processing controls
28	- Any specific control ID or name
29	- `period` — The testing period (e.g., `2024-Q4`, `2024`, `2024-H2`)
30
31	## Workflow
32
33	### 1. Identify Controls to Test
34
35	Based on the control area, identify the key controls. Present the control matrix:
36
37	\| Control # \| Control Description \| Type \| Frequency \| Key/Non-Key \| Risk \| Assertion \|
38	\|-----------\|-------------------\|------\|-----------\|-------------\|------\|-----------\|
39	\| [ID] \| [Description] \| Manual/Automated/IT-Dependent \| Daily/Weekly/Monthly/Quarterly/Annual \| Key \| High/Medium/Low \| [CEAVOP] \|
40
41	Control types:
42	- Automated: System-enforced controls with no manual intervention
43	- Manual: Controls performed by personnel with judgment
44	- IT-dependent manual: Manual controls that rely on system-generated data
45
46	Assertions (CEAVOP):
47	- Completeness — All transactions are recorded
48	- Existence/Occurrence — Transactions actually occurred
49	- Accuracy — Amounts are correctly recorded
50	- Valuation — Assets/liabilities are properly valued
51	- Obligations/Rights — Entity has rights to assets, obligations for liabilities
52	- Presentation/Disclosure — Properly classified and disclosed
53
54	### 2. Determine Sample Size
55
56	Calculate sample sizes based on control frequency and risk:
57
58	\| Control Frequency \| Population Size (approx.) \| Recommended Sample \|
59	\|------------------\|--------------------------\|-------------------\|
60	\| Annual \| 1 \| 1 (test the instance) \|
61	\| Quarterly \| 4 \| 2 \|
62	\| Monthly \| 12 \| 2-4 (based on risk) \|
63	\| Weekly \| 52 \| 5-15 (based on risk) \|
64	\| Daily \| ~250 \| 20-40 (based on risk) \|
65	\| Per-transaction \| Varies \| 25-60 (based on risk and volume) \|
66
67	Adjust for:
68	- Risk level: Higher risk controls require larger samples
69	- Prior year results: Controls with prior deficiencies need larger samples
70	- Reliance: Controls relied upon by external auditors may need larger samples
71
72	### 3. Generate Sample Selection
73
74	Select samples from the population using the appropriate method:
75
76	Random selection (default for transaction-level controls):
77	- Generate random numbers to select specific items from the population
78	- Ensure coverage across the full period
79
80	Systematic selection (for periodic controls):
81	- Select items at fixed intervals with a random start point
82	- Ensure representation across all sub-periods
83
84	Targeted selection (supplement to random, for risk-based testing):
85	- Select items with specific risk characteristics (high dollar, unusual, period-end)
86	- Document rationale for targeted selections
87
88	Present the sample:
89
90	```
91	SAMPLE SELECTION
92	Control: [Control ID] — [Description]
93	Period: [Testing period]
94	Population: [Count] items, $[Total value]
95	Sample size: [N] items
96	Selection method: [Random/Systematic/Targeted]
97
98	\| Sample # \| Transaction Date \| Reference/ID \| Amount \| Selection Basis \|
99	\|----------\|-----------------\|--------------\|--------\|-----------------\|
100	\| 1 \| [Date] \| [Ref] \| $X,XXX \| Random \|
101	\| 2 \| [Date] \| [Ref] \| $X,XXX \| Random \|
102	\| ... \| ... \| ... \| ... \| ... \|
103	```
104
105	### 4. Create Testing Workpaper
106
107	Generate a testing

anthropicsPublisher · 151 listings

Preview

anthropics/knowledge-work-plugins

# SOX Compliance Testing

> If you see unfamiliar placeholders or need to check which tools are connected, see [CONNECTORS.md](../../CONNECTORS.md).

**Important**: This command assists with SOX compliance workflows but does not provide audit or legal advice. All testing workpapers and assessments should be r

Generate sample selections, create testing workpapers, document control assessments, and provide testing templates for SOX 404 internal controls over financial

Repoanthropics/knowledge-work-plugins

LicenseApache-2.0

TypeSkills

CategoryFinance

UpdatedJul 2026

Repo stars23k

First seenJul 22, 2026

People who liked this also viewed

6 picks

Type