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Support SOX 404 compliance with control testing methodology, sample selection, and documentation standards.
Passed 22 of 23 test cases with the skill, and 18 of 23 without it.
and 1 more in the full report
4 fixed18 passed either way1 still failing0 broke
Tokens, turns and time describe resource use, not a dollar price.
One of 4 test cases the skill fixed. Same model, same prompt, with and without the skill.
We are preparing our annual internal control testing plan for a weekly key management review control in the revenue cycle. Given that this account carries a high inherent risk profile, please provide a recommended sample size and selection methodology. Format your response as a formal testing plan memo that specifies the exact sample size needed based on standard frequency and risk guidelines, step-by-step instructions for selecting the population items, and what evidence should be collected.
| Checked | Without skill | With skill |
|---|---|---|
| Recommends a sample size of exactly 15 items for testing. | Missed | Passed |
The instructions your model reads when the skill loads.
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 Section 404 requires management to assess the effectiveness of internal controls over financial reporting (ICFR). This involves:
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:
Qualitative factors:
| Account Type | Key Assertions |
|---|---|
| Revenue | Occurrence, Completeness, Accuracy, Cut-off |
test cases passed, vs 18 / 23 without
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