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audit-support

Guide SOX 404 control testing with sampling and workpaper standards.

Updated Apr 8, 2026
Search Tags:#remediation#workpapers#internal-controls#control-testing#sox-404#itgc#sample-selection
One-click install
npx skills add https://github.com/aimentor606/aether --skill audit-support-aimentor606
Or copy as Structured Prompt for Agent▼
Please help me install this Agent Skill.
Skill: audit-support
Source: https://github.com/aimentor606/aether/tree/main/core/kortix-master/opencode/skills/GENERAL-KNOWLEDGE-WORKER/audit-support
Command: npx skills add https://github.com/aimentor606/aether --skill audit-support-aimentor606

SYSTEM DOCUMENTATION & REQUIREMENTS

What problem does it solve?

This Skill provides clear methodology and documentation standards to reduce audit risk and streamline SOX Section 404 control testing, ensuring consistent evidence, sampling, and deficiency evaluation across engagements.

Core Features & Use Cases

  • Testing Methodology: Step-by-step guidance for scoping, risk assessment, control identification, testing design, and evaluation of operating effectiveness.
  • Sample Selection & Size Guidance: Random, targeted, haphazard, and systematic selection methods with sample size heuristics for different control frequencies and risk levels.
  • Workpaper Standards & Deficiency Classification: Templates and evidence standards for workpapers, plus decision criteria for deficiencies, significant deficiencies, and material weaknesses.
  • Use Case: An internal control team preparing SOX 404 testing for revenue and receivables can use this Skill to define control matrices, select statistically defensible samples, document evidence, and classify any deficiencies for remediation planning.

Quick Start

Request a SOX 404 control test plan and workpaper checklist for a named control area including sample selection rationale and expected evidence.

Frequently Asked Questions about audit-support

High-intent search queries and answers about installing and using this skill.

FAQPage Schema
How do I build a SOX 404 control test plan for revenue and receivables?▼

A SOX 404 control test plan requires scoping, risk assessment, control identification, testing design, and evaluation of operating effectiveness to ensure consistent evidence and deficiency evaluation.

What sample size and selection methods should I use for SOX control testing?▼

For SOX control testing, use random, targeted, haphazard, or systematic selection methods, applying sample size heuristics tailored to control frequencies and risk levels to ensure statistically defensible samples.

What is the difference between a significant deficiency and a material weakness in internal controls?▼

In internal controls, deficiency classification uses decision criteria to distinguish standard deficiencies, significant deficiencies, and material weaknesses, directly impacting the severity rating and required remediation planning.

What are the workpaper documentation requirements for ITGC and IT-dependent manual controls?▼

Workpaper requirements for ITGC and IT-dependent manual controls mandate standardized templates and evidence standards to document testing procedures, sample rationale, and expected evidence consistently.

Can I use this methodology for automated controls or only manual control testing?▼

You can use this methodology for automated controls, manual controls, IT-dependent manual controls, and ITGC controls, providing specific testing procedures and classification criteria for each control type.

When do I need to document SOX 404 deficiency evaluations for remediation?▼

You need to document SOX 404 deficiency evaluations for remediation whenever control testing identifies failures, using classification criteria to categorize standard deficiencies, significant deficiencies, or material weaknesses.

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