sox-control-tester

# SOX Control Tester ## Overview 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. ## Capabilities ### Control Walkthrough Documentation - Process narrative creation - Control point identification - Risk and control mapping - Information flow documentation - Personnel interviews - System touchpoint identification ### Sample Selection Methodology - Population definition - Sample size determination - Random selection procedures - Stratified sampling - Judgmental sampling rationale - Documentation requirements ### Test of Design Effectiveness - Control design evaluation - Preventive vs. detective analysis - Key control identification - Compensating control assessment - Design gap identification - Remediation recommendation ### Test of Operating Effectiveness - Test procedure execution - Evidence collection - Attribute testing - Exception documentation - Reperformance procedures - Inquiry corroboration ### Deficiency Evaluation - Control deficiency identification - Severity assessment criteria - Compensating control consideration - Significant deficiency determination - Material weakness classification - Aggregation analysis ### Remediation Tracking - Remediation plan documentation - Milestone tracking - Responsible party assignment - Evidence collection - Validation testing - Closure doc...