Sox Testing
AnthropicOfficialPublished by Anthropic
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AutoGineer summary
Written by AutoGineer from the skill’s own files, not by the author
The sox-testing skill assists financial professionals in managing Sarbanes-Oxley (SOX) 404 internal control testing. It provides a structured workflow to identify key controls, determine appropriate sample sizes based on risk and frequency, generate sample selections, and create standardized testing workpapers. The skill covers various control areas including revenue recognition, procure-to-pay, ITGC, and financial close, while providing a framework for evaluating control deficiencies.
What it does
- Generates control matrices for specific financial and IT control areas.
- Calculates recommended sample sizes based on control frequency and risk profiles.
- Provides methods for random, systematic, and targeted sample selection.
- Creates standardized testing workpaper templates with pre-populated test steps.
- Offers a structured framework for documenting test results and exceptions.
- Provides guidance on classifying control deficiencies and material weaknesses.
When to use it
- During quarterly or annual SOX 404 compliance testing cycles.
- When preparing audit documentation for internal or external review.
- When defining test procedures for specific financial or IT controls.
- When evaluating the effectiveness of a control and documenting potential deficiencies.
Advantages
- Ensures consistency in audit documentation across different control areas.
- Provides a clear, repeatable workflow for sample selection and testing.
- Reduces manual effort in drafting workpaper templates and test steps.
- Helps align testing procedures with standard SOX compliance requirements.
Usage examples
- “/sox revenue-recognition 2024-Q4”
- Generates a control matrix for revenue recognition, calculates sample sizes for the quarter, and provides a testing workpaper template for order-to-cash controls.
- “/sox itgc 2024”
- Produces a list of IT general controls, sample selection methodology for access and change management, and a template for documenting ITGC testing results.
Install
Download the skill as a ZIP:
https://mp-staging.autogineer.com/agent-skills/anthropics/sox-testing/downloadUnzip it into the cross-client skills folder of your project:
mkdir -p .agents/skills && unzip sox-testing.zip -d .agents/skills
Documentation by Anthropic
SOX Compliance Testing
If you see unfamiliar placeholders or need to check which tools are connected, see 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-payorp2p— Procurement and AP controls (purchase-to-pay)payroll— Payroll processing and compensation controlsfinancial-close— Period-end close and reporting controlstreasury— Cash management and treasury controlsfixed-assets— Capital asset lifecycle controlsinventory— Inventory valuation and management controlsitgc— IT general controls (access, change management, operations)entity-level— Entity-level and monitoring controlsjournal-entries— Journal entry processing controlsAny 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):
Completeness — All transactions are recorded
Existence/Occurrence — Transactions actually occurred
Accuracy — Amounts are correctly recorded
Valuation — Assets/liabilities are properly valued
Obligations/Rights — Entity has rights to assets, obligations for liabilities
Presentation/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
Control: [Control ID] — [Description]
Period: [Testing period]
Population: [Count] items, $[Total value]
Sample size: [N] items
Selection method: [Random/Systematic/Targeted]
| Sample # | Transaction Date | Reference/ID | Amount | Selection Basis |
|----------|-----------------|--------------|--------|-----------------|
| 1 | [Date] | [Ref] | $X,XXX | Random |
| 2 | [Date] | [Ref] | $X,XXX | Random |
| ... | ... | ... | ... | ... |4. Create Testing Workpaper
Generate a testing template for each control:
SOX CONTROL TESTING WORKPAPER
==============================
Control #: [ID]
Control Description: [Full description of the control activity]
Control Owner: [Role/title — to be filled by tester]
Control Type: [Manual/Automated/IT-Dependent Manual]
Frequency: [How often the control operates]
Key Control: [Yes/No]
Relevant Assertion(s): [CEAVOP]
Testing Period: [Period]
TEST OBJECTIVE:
To determine whether [control description] operated effectively throughout the testing period.
TEST PROCEDURES:
1. [Step 1 — What to inspect, examine, or re-perform]
2. [Step 2 — What evidence to obtain]
3. [Step 3 — What to compare or verify]
4. [Step 4 — How to evaluate completeness of performance]
5. [Step 5 — How to assess timeliness of performance]
EXPECTED EVIDENCE:
- [Document type 1 — e.g., signed approval form]
- [Document type 2 — e.g., system screenshot showing review]
- [Document type 3 — e.g., reconciliation with preparer sign-off]
TEST RESULTS:
| Sample # | Ref | Procedure 1 | Procedure 2 | Procedure 3 | Result | Exception? | Notes |
|----------|-----|-------------|-------------|-------------|--------|------------|-------|
| 1 | | Pass/Fail | Pass/Fail | Pass/Fail | Pass/Fail | Y/N | |
| 2 | | Pass/Fail | Pass/Fail | Pass/Fail | Pass/Fail | Y/N | |
EXCEPTIONS NOTED:
| Sample # | Exception Description | Root Cause | Compensating Control | Impact |
|----------|----------------------|------------|---------------------|--------|
| | | | | |
CONCLUSION:
[ ] Effective — Control operated effectively with no exceptions
[ ] Effective with exceptions — Control operated effectively; exceptions are isolated
[ ] Deficiency — Control did not operate effectively
[ ] Significant Deficiency — Deficiency is more than inconsequential
[ ] Material Weakness — Reasonable possibility of material misstatement not prevented/detected
Tested by: ________________ Date: ________
Reviewed by: _______________ Date: ________5. Provide Common Control Templates
Based on the control area, provide pre-built test step templates:
Revenue Recognition:
Verify sales order approval and authorization
Confirm delivery/performance evidence
Test revenue recognition timing against contract terms
Verify pricing accuracy to contract/price list
Test credit memo approval and validity
Procure to Pay:
Verify purchase order approval and authorization limits
Confirm three-way match (PO, receipt, invoice)
Test vendor master data change controls
Verify payment approval and segregation of duties
Test duplicate payment prevention controls
Financial Close:
Verify account reconciliation completeness and timeliness
Test journal entry approval and segregation of duties
Verify management review of financial statements
Test consolidation and elimination entries
Verify disclosure checklist completion
ITGC:
Test user access provisioning and de-provisioning
Verify privileged access reviews
Test change management approval and testing
Verify batch job monitoring and exception handling
Test backup and recovery procedures
6. Document Control Assessment
Classify any identified deficiencies:
Deficiency: A control does not allow management or employees to prevent or detect misstatements on a timely basis. Consider:
Likelihood of misstatement
Magnitude of potential misstatement
Whether compensating controls exist
Significant Deficiency: A deficiency (or combination) that is less severe than a material weakness but important enough to merit attention by those responsible for oversight.
Material Weakness: A deficiency (or combination) such that there is a reasonable possibility that a material misstatement will not be prevented or detected on a timely basis.
7. Output
Provide:
Control matrix for the selected area
Sample selections with methodology documentation
Testing workpaper templates with pre-populated test steps
Results documentation template
Deficiency evaluation framework (if exceptions are identified)
Suggested remediation actions for any noted deficiencies
Files
- ATTRIBUTION.mdAdded by AutoGineer914 B
- LICENSELicence file added by AutoGineer11.1 KiB
- SKILL.md9.1 KiB
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Requirements and compatibility
Written for: Claude Code, Claude apps
Works with: Claude Code, Claude apps, OpenAI Codex, GitHub Copilot, Cursor, Gemini CLI, Kiro, OpenCode, Goose, Amp, Roo Code, JetBrains Junie, Factory Droid, Devin (ex-Windsurf), Mistral Vibe, OpenHands, Letta
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Needs: Claude Code frontmatter
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Attribution and licence
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- anthropics/knowledge-work-plugins · finance/skills/sox-testing · commit e050c2e
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- Apache License 2.0 (redistribution allowed)
- LICENSE (added by AutoGineer from finance/LICENSE)
- ATTRIBUTION.md (written by AutoGineer)
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