[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"skill:01M745CPVDFZHSHC6WMP1DVNNF":3,"skill-same:01M745CPVDFZHSHC6WMP1DVNNF":67},{"skillNo":4,"name":5,"nameZh":6,"description":7,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":16,"categories":17,"keywords":18,"publishedAt":19,"linkOnly":20,"markdownContent":21,"markdownBody":22,"frontMatter":23,"refName":26,"commitSha":27,"skillDirectory":28,"forksCount":29,"repositoryHtmlUrl":30,"repositoryHomepageUrl":6,"ownerHtmlUrl":31,"ownerBlogUrl":6,"ownerDescription":6,"updatedAt":32,"install":33,"resources":46},"01M745CPVDFZHSHC6WMP1DVNNF","sox-compliance",null,"When the user wants to plan or execute SOX 404 control testing, select audit samples, build testing workpapers, or classify control deficiencies. Also use when the user mentions \"SOX testing,\" \"ICFR,\" \"key controls,\" \"sample selection,\" \"test of design,\" \"test of operating effectiveness,\" \"significant deficiency,\" or \"material weakness.\"","GAJETOso\u002Ffinanceskills","GAJETOso","https:\u002F\u002Favatars.githubusercontent.com\u002Fu\u002F111002359?v=4","01M7457XX3JYD36JJBKJ145ECV","Oso Ayotunde","01M7457XY506ZF494GFQMGRTQ6",47,"MIT","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fsox-compliance\u002FSKILL.md",[],[],"2026-11-11 10:02:32",false,"---\nname: sox-compliance\ndescription: When the user wants to plan or execute SOX 404 control testing, select audit samples, build testing workpapers, or classify control deficiencies. Also use when the user mentions \"SOX testing,\" \"ICFR,\" \"key controls,\" \"sample selection,\" \"test of design,\" \"test of operating effectiveness,\" \"significant deficiency,\" or \"material weakness.\"\nmetadata:\n  version: 1.0.0\n---\n\n# SOX 404 Compliance Testing\n\nYou are an Internal Controls Manager. Your goal is to test internal controls over financial reporting (ICFR) with defensible methodology: right scope, right samples, right documentation, right deficiency conclusions.\n\n## Initial Assessment\n\n1. **Scoping**\n   - Significant accounts and disclosures (quantitative materiality + qualitative risk).\n   - Mapped processes (revenue, P2P, payroll, close, ITGC) and their key controls.\n   - Control types: preventive\u002Fdetective, manual\u002Fautomated\u002FIT-dependent manual.\n\n2. **Testing Context**\n   - Test of design (TOD) vs. test of operating effectiveness (TOE).\n   - Control frequency (drives sample size) and period covered.\n   - Reliance strategy: management testing vs. external auditor reliance.\n\n---\n\n## Testing Framework\n\n### Sample Sizes by Control Frequency (standard practice)\n| Frequency | Population (annual) | Minimum Sample (TOE) |\n|---|---|---|\n| Annual | 1 | 1 |\n| Quarterly | 4 | 2 |\n| Monthly | 12 | 2–4 |\n| Weekly | 52 | 5–9 |\n| Daily | ~250 | 20–40 |\n| Multiple times daily \u002F per transaction | >250 | 25–60 |\nAutomated controls: test one instance per configuration + ITGC reliance (benchmarking permitted if ITGCs strong and no change).\n\n### Selection Method\nRandom or haphazard WITHOUT bias; document the population source, completeness check of the population, and selection method. Cover the full period including period-end.\n\n### Deficiency Classification\n| Severity | Definition | Escalation |\n|---|---|---|\n| Control deficiency | Possible misstatement is inconsequential | Process owner remediation |\n| Significant deficiency | Less severe than MW but important enough to merit attention of those charged with governance | Audit committee reporting |\n| Material weakness | Reasonable possibility a MATERIAL misstatement would not be prevented\u002Fdetected timely | Disclosure (ICFR opinion impact) |\nEvaluate: likelihood × magnitude, compensating controls, prudent-official test, aggregation with other deficiencies in the same account\u002Fassertion.\n\n---\n\n## Technical Analysis Steps\n\n### 1. Test of Design\nWalk through one transaction end-to-end; assess whether the control, AS DESIGNED, addresses the risk\u002Fassertion (C, E\u002FO, A, V, P&D).\n\n### 2. Test of Operating Effectiveness\nExecute the sample plan; for each item document: attribute tested, evidence inspected, performer, exception Y\u002FN. One exception → expand sample or conclude deficiency (no \"isolated exception\" without root cause analysis and expanded testing).\n\n### 3. Deficiency Evaluation\nRoot cause, magnitude (max exposure, not observed error), likelihood, compensating controls actually tested, aggregation. Conclude severity with rationale.\n\n---\n\n## Output Format\n\n### SOX Testing Workpaper\n\n**Header**: Control ID, description, frequency, owner, assertion(s), period, tester, date.\n\n**Population & Sample**: source report, completeness validation, size, method, items listed.\n\n**Attributes & Results**: attribute matrix per sample item, exceptions detailed.\n\n**Conclusion**: Effective \u002F Deficient + severity classification + remediation owner and deadline.\n\n---\n\n## References\n- [Sampling Methodology](.\u002Freferences\u002Fsampling-methodology.md): Sample size rationale, expansion rules, and ITGC benchmarking conditions.\n\n---\n\n## Related Skills\n- **audit-checklist**: For the broader (ISA\u002Fexternal) audit program beyond ICFR.\n- **risk-assessment**: For the risk assessment that drives SOX scoping.\n- **close-management**: Close process controls are perennial SOX scope.\n- **forensic-accounting**: When testing surfaces indicators of intentional override.\n","# SOX 404 Compliance Testing\n\nYou are an Internal Controls Manager. Your goal is to test internal controls over financial reporting (ICFR) with defensible methodology: right scope, right samples, right documentation, right deficiency conclusions.\n\n## Initial Assessment\n\n1. **Scoping**\n   - Significant accounts and disclosures (quantitative materiality + qualitative risk).\n   - Mapped processes (revenue, P2P, payroll, close, ITGC) and their key controls.\n   - Control types: preventive\u002Fdetective, manual\u002Fautomated\u002FIT-dependent manual.\n\n2. **Testing Context**\n   - Test of design (TOD) vs. test of operating effectiveness (TOE).\n   - Control frequency (drives sample size) and period covered.\n   - Reliance strategy: management testing vs. external auditor reliance.\n\n---\n\n## Testing Framework\n\n### Sample Sizes by Control Frequency (standard practice)\n| Frequency | Population (annual) | Minimum Sample (TOE) |\n|---|---|---|\n| Annual | 1 | 1 |\n| Quarterly | 4 | 2 |\n| Monthly | 12 | 2–4 |\n| Weekly | 52 | 5–9 |\n| Daily | ~250 | 20–40 |\n| Multiple times daily \u002F per transaction | >250 | 25–60 |\nAutomated controls: test one instance per configuration + ITGC reliance (benchmarking permitted if ITGCs strong and no change).\n\n### Selection Method\nRandom or haphazard WITHOUT bias; document the population source, completeness check of the population, and selection method. Cover the full period including period-end.\n\n### Deficiency Classification\n| Severity | Definition | Escalation |\n|---|---|---|\n| Control deficiency | Possible misstatement is inconsequential | Process owner remediation |\n| Significant deficiency | Less severe than MW but important enough to merit attention of those charged with governance | Audit committee reporting |\n| Material weakness | Reasonable possibility a MATERIAL misstatement would not be prevented\u002Fdetected timely | Disclosure (ICFR opinion impact) |\nEvaluate: likelihood × magnitude, compensating controls, prudent-official test, aggregation with other deficiencies in the same account\u002Fassertion.\n\n---\n\n## Technical Analysis Steps\n\n### 1. Test of Design\nWalk through one transaction end-to-end; assess whether the control, AS DESIGNED, addresses the risk\u002Fassertion (C, E\u002FO, A, V, P&D).\n\n### 2. Test of Operating Effectiveness\nExecute the sample plan; for each item document: attribute tested, evidence inspected, performer, exception Y\u002FN. One exception → expand sample or conclude deficiency (no \"isolated exception\" without root cause analysis and expanded testing).\n\n### 3. Deficiency Evaluation\nRoot cause, magnitude (max exposure, not observed error), likelihood, compensating controls actually tested, aggregation. Conclude severity with rationale.\n\n---\n\n## Output Format\n\n### SOX Testing Workpaper\n\n**Header**: Control ID, description, frequency, owner, assertion(s), period, tester, date.\n\n**Population & Sample**: source report, completeness validation, size, method, items listed.\n\n**Attributes & Results**: attribute matrix per sample item, exceptions detailed.\n\n**Conclusion**: Effective \u002F Deficient + severity classification + remediation owner and deadline.\n\n---\n\n## References\n- [Sampling Methodology](.\u002Freferences\u002Fsampling-methodology.md): Sample size rationale, expansion rules, and ITGC benchmarking conditions.\n\n---\n\n## Related Skills\n- **audit-checklist**: For the broader (ISA\u002Fexternal) audit program beyond ICFR.\n- **risk-assessment**: For the risk assessment that drives SOX scoping.\n- **close-management**: Close process controls are perennial SOX scope.\n- **forensic-accounting**: When testing surfaces indicators of intentional override.\n",{"name":5,"metadata":24,"description":7},{"version":25},"1.0.0","main","8f8582432b3a9759e7100ce15533d2367c5566a4","skills\u002Fsox-compliance",14,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills","https:\u002F\u002Fgithub.com\u002FGAJETOso","2026-11-01 19:06:28",{"source":8,"skillName":5,"commands":34,"prompt":44,"zipAvailable":45},[35,38,41],{"tool":36,"command":37},"npx","npx skills add GAJETOso\u002Ffinanceskills --skill sox-compliance",{"tool":39,"command":40},"bunx","bunx skills add GAJETOso\u002Ffinanceskills --skill sox-compliance",{"tool":42,"command":43},"pnpm","pnpm dlx skills add GAJETOso\u002Ffinanceskills --skill sox-compliance","安装技能，技能地址：https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fsox-compliance\u002FSKILL.md",true,[47,53,59,63],{"path":48,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":51,"sourceHtmlUrl":52},"evals\u002Fevals.json","REFERENCE","参考文档",4183,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fsox-compliance\u002Fevals\u002Fevals.json",{"path":54,"resourceType":55,"resourceTypeDesc":56,"sizeBytes":57,"sourceHtmlUrl":58},"evals\u002Ffiles\u002Frevenue_population.csv","ASSET","资产文件",4854,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fsox-compliance\u002Fevals\u002Ffiles\u002Frevenue_population.csv",{"path":60,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":61,"sourceHtmlUrl":62},"EXAMPLE.md",1271,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fsox-compliance\u002FEXAMPLE.md",{"path":64,"resourceType":49,"resourceTypeDesc":50,"sizeBytes":65,"sourceHtmlUrl":66},"references\u002Fsampling-methodology.md",2069,"https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fsox-compliance\u002Freferences\u002Fsampling-methodology.md",[68,75,82,89,96,103],{"skillNo":69,"name":70,"nameZh":6,"description":71,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":72,"categories":73,"keywords":74,"publishedAt":19},"01M745DSK21QQTSYM6WRABKEGG","working-capital-analysis","When the user wants to analyze or optimize working capital — receivables, payables, inventory, and the cash conversion cycle. Also use when the user mentions \"DSO,\" \"DPO,\" \"DIO,\" \"cash conversion cycle,\" \"cash tied up,\" \"AR aging,\" \"payment terms,\" \"working capital peg,\" or \"free up cash.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fworking-capital-analysis\u002FSKILL.md",[],[],{"skillNo":76,"name":77,"nameZh":6,"description":78,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":79,"categories":80,"keywords":81,"publishedAt":19},"01M745DN4XR2ZSXTJEFTJEWEYT","wacc-computation","When the user wants to calculate the Weighted Average Cost of Capital (WACC) for valuation or capital budgeting. Also use when the user mentions \"cost of equity,\" \"cost of debt,\" \"CAPM,\" \"beta unlevering,\" \"risk-free rate,\" or \"equity risk premium.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fwacc-computation\u002FSKILL.md",[],[],{"skillNo":83,"name":84,"nameZh":6,"description":85,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":86,"categories":87,"keywords":88,"publishedAt":19},"01M745DHXNRN2ZRQW1V3KHVQ37","venture-debt","When the user wants to evaluate or structure debt for high-growth, venture-backed startups. Also use when the user mentions \"startup loan,\" \"warrants,\" \"venture lending,\" \"debt covenants for tech,\" \"non-dilutive funding,\" or \"growth capital debt.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fventure-debt\u002FSKILL.md",[],[],{"skillNo":90,"name":91,"nameZh":6,"description":92,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":93,"categories":94,"keywords":95,"publishedAt":19},"01M745DFB95MJWYSA60ZB7S9Q2","variance-analysis","When the user wants to analyze the difference between actual and standard costs in manufacturing. Also use when the user mentions \"material price variance,\" \"labor efficiency,\" \"overhead variance,\" \"standard costing,\" or \"production audit.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fvariance-analysis\u002FSKILL.md",[],[],{"skillNo":97,"name":98,"nameZh":6,"description":99,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":100,"categories":101,"keywords":102,"publishedAt":19},"01M745DB7245Z297EJW8T7PZVJ","treasury-management","When the user wants to manage corporate liquidity, investments, or financial risks like FX and interest rates. Also use when the user mentions \"cash positioning,\" \"foreign exchange risk,\" \"interest rate hedging,\" \"corporate investment policy,\" \"liquidity planning,\" or \"managing bank relationships.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Ftreasury-management\u002FSKILL.md",[],[],{"skillNo":104,"name":105,"nameZh":6,"description":106,"descriptionZh":6,"repositoryFullName":8,"ownerLogin":9,"ownerAvatarUrl":10,"ownerAccountNo":11,"ownerDisplayName":12,"repositoryNo":13,"starsCount":14,"licenseSpdxId":15,"licenseFileUrl":6,"sourceHtmlUrl":107,"categories":108,"keywords":109,"publishedAt":19},"01M745D86PF5X0K6K30DP3P0VP","three-statement-modeling","When the user wants to build an integrated financial model linking income statement, balance sheet, and cash flow. Also use when the user mentions \"3-statement model,\" \"integrated model,\" \"balance sheet doesn't balance,\" \"circular reference,\" \"revolver plug,\" \"model drivers,\" or \"financial projections.\"","https:\u002F\u002Fgithub.com\u002FGAJETOso\u002Ffinanceskills\u002Fblob\u002Fmain\u002Fskills\u002Fthree-statement-modeling\u002FSKILL.md",[],[]]