Подготовка к SOX 404-аудиту

★ 7.3 · content

audit-support is a Claude Code skill that supports SOX 404 compliance workflows by generating control testing workpapers, guiding audit sample selection, and classifying control deficiencies. It covers the full SOX 404 cycle — scoping significant accounts, assessing misstatement risk, and evaluating both design and operating effectiveness of key controls. Four sampling methods are documented: random, targeted (judgmental), haphazard, and systematic, along with relevant-assertions matrices for account types including revenue, accounts receivable, inventory, fixed assets, and more. The skill does not provide audit or legal advice; all workpapers and assessments must be reviewed by qualified financial professionals. It is intended for finance teams and internal auditors preparing for internal or external ICFR reviews.