SOX 404 Audit Support
The methodology behind the testing — sample sizing, documentation standards, and deficiency classification.
★ 25,690 on GitHub0 downloads on LenderSkills
Install it in one line — paste a single command into Claude, ChatGPT or Cursor and it writes the skill into your project.
Free, and about thirty seconds: a work email and a six-digit code.
Downloading shares your name, firm, role, and email with Anthropic. That introduction is what keeps every skill here free.
What this skill does
The methodology behind the testing: how sample sizes are set, what documentation standards hold up under review, and how a control deficiency is classified once you find one.
What it does
- Sets out SOX 404 control testing methodology end to end
- Explains sample selection approaches and how size is justified
- Defines the documentation standard a workpaper has to meet
- Classifies deficiencies — deficiency, significant deficiency, material weakness
When to use it
- You are building or reviewing your SOX testing approach
- A sample size needs justifying to an auditor
- An exception was found and it has to be classified correctly
- You are preparing for internal or external audit
What to have ready
- The control environment and the areas in scope
- Your current testing approach, if one exists
- Details of any exception you need to evaluate
- Prior audit findings still open
How to use it
- Download it with the button above. You'll sign in with a work email — that's how the creator knows who is using their skill.
- Copy the install prompt from the "Run it in Claude" box, and paste it into Claude along with the file. Claude installs the skill, fills in your firm's details where the file has
[BRACKETED]placeholders, and runs a quick test with you. - Then just ask in plain English. Claude picks the skill up on its own when a request matches it. Anything it still needs, it asks you for — it won't invent a number.
"Use the Audit Support skill to evaluate an exception we found in our P2P control testing and tell me how it classifies."
What you get back
A written methodology: testing approach by control type, sample-size logic you can defend, documentation standards, and a deficiency classification framework with the reasoning shown.
Good to know
- Output quality tracks input quality. A missing figure is flagged as missing — it is never estimated to fill a gap.
- Every draft is a starting point for your own review, not a finished decision.
- Runs anywhere Claude does: the Claude app, Claude Desktop, or Claude Code.
- Part of the Anthropic Finance plugin. Built for corporate accounting, and it applies directly to a lending shop's own books and to fund-level accounting.
Source & credit
Imported from Anthropic's open-source knowledge-work-plugins library (Apache-2.0). Author: Anthropic — https://github.com/anthropics/knowledge-work-plugins. The author's content is unmodified apart from a legal disclaimer appended at the end of the package. Full credit to the author. Anthropic did not submit this listing and does not endorse it — the original is free at the link above.
Legal disclaimer
This skill drafts; it does not decide. Its output is not legal, tax, accounting, appraisal, or investment advice, and using it creates no attorney-client, fiduciary, or advisory relationship. Nothing it produces is a commitment to lend or an offer to sell a security. Verify every number, date, citation, and conclusion against the source documents, and have a qualified professional licensed in the relevant jurisdiction review the work before you rely on it or send it to a borrower, investor, counterparty, or regulator. Laws, rates, and market data change. The final work product is yours.
Inside this skill
The actual file you get. Members can read it in full before saving it.
name: audit-support description: Support SOX 404 compliance with control testing methodology, sample selection, and documentation standards. Use when generating testing workpapers, selecting audit samples, classifying control deficiencies, or preparing for internal or external audits. user-invocable: false
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:
- Scoping: Identify significant accounts and relevant assertions
- Risk assessment: Evaluate the risk of material misstatement for each significant account
- Control identification: Document the controls that address each risk
- Testing: Test the design and operating effectiveness of key controls
- Evaluation: Assess whether any deficiencies exist and their severity
- Reporting: Document the assessment and any material weaknesses
Scoping Significant Accounts
An account is significant if there is more than a remote likelihood that it could contain a misstatement that is material (individually or in aggregate).
Quantitative factors:
Reading the full skill counts as a download. The contributor receives your name, company, and email.
Ratings & reviews
No written reviews yet. If you run this on a live file, say how it went. The next lender reading this page is deciding whether to trust it.
Examination record
Run it in Claude
- Copy the install command above
- Paste it into Claude, ChatGPT or Cursor
- It writes the skill in, fills in your firm’s details, and test-runs it with you
Prefer the file? The prompt above is for a package you already downloaded.
Details
More from Anthropic
Imported from their public repository with attribution. Their other skills, and where to find the original, are on their contributor page.