SOX Section 404 control testing skill with workpaper generation and deficiency classification
The SOX Control Tester skill provides comprehensive Sarbanes-Oxley Section 404 control testing capabilities. It supports control documentation, testing execution, and deficiency evaluation for internal control over financial reporting.
Input: Control inventory, risk assessment, testing plan
Process: Execute walkthroughs and tests, evaluate results
Output: Testing workpapers, deficiency report, remediation tracking
Input: Identified exceptions, control population, financial impact
Process: Evaluate severity, consider compensating controls
Output: Deficiency classification, management action plan