sox-control-tester

Testing & Quality

SOX Section 404 control testing skill with workpaper generation and deficiency classification

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How to use this skill

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Prompt to paste

I want to install this Agent Skill for this project in Codex.

Source SKILL.md: https://github.com/a5c-ai/babysitter/blob/HEAD/library/specializations/domains/business/finance-accounting/skills/sox-control-tester/SKILL.md

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Copying this prompt does not install or run the skill. Review third-party files before use. Codex skill guide

SOX Control Tester

Overview

The SOX Control Tester skill provides comprehensive Sarbanes-Oxley Section 404 control testing capabilities. It supports control documentation, testing execution, and deficiency evaluation for internal control over financial reporting.

Capabilities

Control Walkthrough Documentation

Process narrative creation
Control point identification
Risk and control mapping
Information flow documentation
Personnel interviews
System touchpoint identification

Sample Selection Methodology

Population definition
Sample size determination
Random selection procedures
Stratified sampling
Judgmental sampling rationale
Documentation requirements

Test of Design Effectiveness

Control design evaluation
Preventive vs. detective analysis
Key control identification
Compensating control assessment
Design gap identification
Remediation recommendation

Test of Operating Effectiveness

Test procedure execution
Evidence collection
Attribute testing
Exception documentation
Reperformance procedures
Inquiry corroboration

Deficiency Evaluation

Control deficiency identification
Severity assessment criteria
Compensating control consideration
Significant deficiency determination
Material weakness classification
Aggregation analysis

Remediation Tracking

Remediation plan documentation
Milestone tracking
Responsible party assignment
Evidence collection
Validation testing
Closure documentation

Usage

Control Testing Cycle

Input: Control inventory, risk assessment, testing plan
Process: Execute walkthroughs and tests, evaluate results
Output: Testing workpapers, deficiency report, remediation tracking

Deficiency Assessment

Input: Identified exceptions, control population, financial impact
Process: Evaluate severity, consider compensating controls
Output: Deficiency classification, management action plan

Integration

Used By Processes

SOX Compliance and Testing
Internal Audit Planning and Execution
External Audit Coordination

Tools and Libraries

GRC platforms (Workiva, AuditBoard)
Control libraries
Testing templates

Best Practices

Maintain current risk and control matrices
Document all testing procedures and results
Evaluate deficiencies promptly
Coordinate with external auditors
Track remediation to completion
Update control documentation for changes