What problem does it solve? Internal audit teams need a structured, defensible way to decide which units and processes to audit each year. This Skill builds the audit universe and scores every auditable entity on a mandatory 5×5 Likelihood × Impact scale, producing ranked risk assessments that feed directly into the annual audit plan. ## Core Features & Use Cases - Audit Universe Construction: Lists auditable entities by organizational unit or by process (admissions, tuition & receivables, procurement, HR & payroll, finance, IT, school safety), each with code, owner, last audit date, and related IT systems. - 5×5 Risk Scoring with Justification: Scores Likelihood × Impact per entity using a mandatory rating scale, requiring documented rationale for every score and considering factors like major changes, transaction volume, prior audit results, and whistleblower signals. - Ranking, Heatmap & Handoff: Produces a descending risk ranking, a 5×5 Markdown heatmap, and proposed audit frequency, then hands results off as input to the annual audit plan with assumptions and items needing leadership confirmation. - Use Case: An internal audit lead at an education group needs to prepare the annual risk assessment. The Skill inventories all OpCos and functional processes, scores each on the 5×5 scale, and outputs audit-universe.md and danh-gia-rui-ro-{year}.md ready for management review. ## Quick Start Ask the assistant to build the audit universe and perform this year's internal audit risk assessment for all units and key processes using the 5×5 scoring scale.
