sox-testing

SKILL.md 节选

# 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 reviewed by qualified financial professionals before use in audit documentation.

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

## Usage

```
/sox <control-area> <period>
```

### Arguments

- `control-area` — The control area to test:
  - `revenue-recognition` — Revenue cycle controls (order-to-cash)
  - `procure-to-pay` or `p2p` — Procurement and AP controls (purchase-to-pay)
  - `payroll` — Payroll processing and compensation controls
  - `financial-close` — Period-end close and reporting controls
  - `treasury` — Cash management and treasury controls
  - `fixed-assets` — Capital asset lifecycle controls
  - `inventory` — Inventory valuation and management controls
  - `itgc` — IT general controls (access, change management, operations)
  - `entity-level` — Entity-level and monitoring controls
  - `journal-entries` — Journal entry processing controls
  - Any specific control ID or name
- `period` — The testing period (e.g., `2024-Q4`, `2024`, `2024-H2`)

## Workflow

### 1. Identify Controls to Test

Based on the control area, identify the key controls. Present the control matrix:

| Control # | Control Description | Type | Frequency | Key/Non-Key | Risk | Assertion |
|-----------|-------------------|------|-----------|-------------|------|-----------|
| [ID]      | [Description]     | Manual/Automated/IT-Dependent | Daily/Weekly/Monthly/Quarterly/Annual | Key | High/Medium/Low | [CEAVOP] |

**Control types:**
- **Automated:** System-enforced controls with no manual intervention
- **Manual:** Controls performed by personnel with judgment
- **IT-dependent manual:** Manual controls that rely on system-generated data

**Assertions (CEAVOP):**
- **C**ompleteness — All transactions are recorded
- **E**xistence/Occurrence — Transactions actually occurred
- **A**ccuracy — Amounts are correctly recorded
- **V**aluation — Assets/liabilities are properly valued
- **O**bligations/Rights — Entity has rights to assets, obligations for liabilities
- **P**resentation/Disclosure — Properly classified and disclosed

### 2. Determine Sample Size

Calculate sample sizes based on control frequency and risk:

| Control Frequency | Population Size (approx.) | Recommended Sample |
|------------------|--------------------------|-------------------|
| Annual           | 1                        | 1 (test the instance) |
| Quarterly        | 4                        | 2 |
| Monthly          | 12                       | 2-4 (based on risk) |
| Weekly           | 52                       | 5-15 (based on risk) |
| Daily            | ~250                     | 20-40 (based on risk) |
| Per-transaction  | Varies                   | 25-60 (based on risk and volume) |

Adjust for:
- **Risk level:** Higher risk controls require larger samples
- **Prior year results:** Controls with prior deficiencies need larger samples
- **Reliance:** Controls relied upon by external auditors may need larger samples

### 3. Generate Sample Selection

Select samples from the population using the appropriate method:

**Random selection** (default for transaction-level controls):
- Generate random numbers to select specific items from the population
- Ensure coverage across the full period

**Systematic selection** (for periodic controls):
- Select items at fixed intervals with a random start point
- Ensure representation across all sub-periods

**Targeted selection** (supplement to random, for risk-based testing):
- Select items with specific risk characteristics (high dollar, unusual, period-end)
- Document rationale for targeted selections

Present the sample:

```
SAMPLE SELECTION

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