sox-testing
Generate SOX sample selections, testing workpapers, and control assessments. Use when planning quarterly or annual SOX 404 testing, pulling a sample for a control (revenue, P2P, ITGC, close), building a testing workpaper template, or evaluating and classifying a control deficiency.
下記のコマンドをコピーしてターミナル(Mac/Linux)または PowerShell(Windows)に貼り付けてください。 ダウンロード → 解凍 → 配置まで全自動。
mkdir -p ~/.claude/skills && cd ~/.claude/skills && curl -L -o sox-testing.zip https://jpskill.com/download/22620.zip && unzip -o sox-testing.zip && rm sox-testing.zip
$d = "$env:USERPROFILE\.claude\skills"; ni -Force -ItemType Directory $d | Out-Null; iwr https://jpskill.com/download/22620.zip -OutFile "$d\sox-testing.zip"; Expand-Archive "$d\sox-testing.zip" -DestinationPath $d -Force; ri "$d\sox-testing.zip"
完了後、Claude Code を再起動 → 普通に「動画プロンプト作って」のように話しかけるだけで自動発動します。
💾 手動でダウンロードしたい(コマンドが難しい人向け)
- 1. 下の青いボタンを押して
sox-testing.zipをダウンロード - 2. ZIPファイルをダブルクリックで解凍 →
sox-testingフォルダができる - 3. そのフォルダを
C:\Users\あなたの名前\.claude\skills\(Win)または~/.claude/skills/(Mac)へ移動 - 4. Claude Code を再起動
⚠️ ダウンロード・利用は自己責任でお願いします。当サイトは内容・動作・安全性について責任を負いません。
🎯 このSkillでできること
下記の説明文を読むと、このSkillがあなたに何をしてくれるかが分かります。Claudeにこの分野の依頼をすると、自動で発動します。
📦 インストール方法 (3ステップ)
- 1. 上の「ダウンロード」ボタンを押して .skill ファイルを取得
- 2. ファイル名の拡張子を .skill から .zip に変えて展開(macは自動展開可)
- 3. 展開してできたフォルダを、ホームフォルダの
.claude/skills/に置く- · macOS / Linux:
~/.claude/skills/ - · Windows:
%USERPROFILE%\.claude\skills\
- · macOS / Linux:
Claude Code を再起動すれば完了。「このSkillを使って…」と話しかけなくても、関連する依頼で自動的に呼び出されます。
詳しい使い方ガイドを見る →- 最終更新
- 2026-05-18
- 取得日時
- 2026-05-18
- 同梱ファイル
- 1
📖 Skill本文(日本語訳)
※ 原文(英語/中国語)を Gemini で日本語化したものです。Claude 自身は原文を読みます。誤訳がある場合は原文をご確認ください。
[Skill 名] sox-testing
SOXコンプライアンス・テスト
見慣れないプレースホルダーがある場合や、どのツールが接続されているかを確認する必要がある場合は、CONNECTORS.mdをご覧ください。
重要: このコマンドはSOXコンプライアンスのワークフローを支援しますが、監査や法的なアドバイスを提供するものではありません。すべてのテスト作業書および評価は、監査文書で使用する前に、資格のある財務専門家によるレビューを受ける必要があります。
財務報告に係るSOX 404内部統制のためのサンプル選択の生成、テスト作業書の作成、統制評価の文書化、およびテストテンプレートの提供を行います。
使用方法
/sox <control-area> <period>
引数
control-area— テストする統制領域:revenue-recognition— 収益サイクル統制(受注から現金化まで)procure-to-payまたはp2p— 調達および買掛金統制(購入から支払いまで)payroll— 給与処理および報酬統制financial-close— 期末決算および報告統制treasury— 現金管理および財務統制fixed-assets— 固定資産ライフサイクル統制inventory— 棚卸資産評価および管理統制itgc— IT全般統制(アクセス、変更管理、運用)entity-level— 全社レベルおよびモニタリング統制journal-entries— 仕訳処理統制- 特定の統制IDまたは名称
period— テスト期間(例:2024-Q4、2024、2024-H2)
ワークフロー
1. テストする統制の特定
統制領域に基づいて、主要な統制を特定します。統制マトリックスを提示します。
| 統制番号 | 統制記述 | タイプ | 頻度 | 主要/非主要 | リスク | アサーション |
|---|---|---|---|---|---|---|
| [ID] | [記述] | 手動/自動/IT依存 | 日次/週次/月次/四半期/年次 | 主要 | 高/中/低 | [CEAVOP] |
統制タイプ:
- 自動: 手動介入なしでシステムによって強制される統制
- 手動: 人員が判断に基づいて実行する統制
- IT依存手動: システム生成データに依存する手動統制
アサーション (CEAVOP):
- Completeness(網羅性) — すべての取引が記録されている
- Existence/Occurrence(実在性/発生) — 取引が実際に発生した
- Accuracy(正確性) — 金額が正しく記録されている
- Valuation(評価) — 資産/負債が適切に評価されている
- Obligations/Rights(債務/権利) — 企業が資産に対する権利、負債に対する債務を有している
- Presentation/Disclosure(表示/開示) — 適切に分類され開示されている
2. サンプルサイズの決定
統制の頻度とリスクに基づいてサンプルサイズを計算します。
| 統制頻度 | 母集団サイズ(概算) | 推奨サンプル |
|---|---|---|
| 年次 | 1 | 1(インスタンスをテスト) |
| 四半期 | 4 | 2 |
| 月次 | 12 | 2-4(リスクに基づく) |
| 週次 | 52 | 5-15(リスクに基づく) |
| 日次 | ~250 | 20-40(リスクに基づく) |
| 取引ごと | 可変 | 25-60(リスクと量に基づく) |
以下を調整します。
- リスクレベル: リスクの高い統制はより大きなサンプルを必要とします
- 前年度の結果: 以前に不備があった統制はより大きなサンプルを必要とします
- 依存度: 外部監査人が依拠する統制はより大きなサンプルを必要とする場合があります
3. サンプル選択の生成
適切な方法を使用して母集団からサンプルを選択します。
ランダム選択(取引レベル統制のデフォルト):
- ランダムな数値を生成して、母集団から特定の項目を選択します
- 全期間にわたる網羅性を確保します
系統的選択(定期的統制の場合):
- ランダムな開始点から固定間隔で項目を選択します
- すべてのサブ期間にわたる代表性を確保します
ターゲット選択(ランダム選択の補完、リスクベースのテスト用):
- 特定のリスク特性を持つ項目(高額、異常、期末)を選択します
- ターゲット選択の根拠を文書化します
サンプルを提示します。
SAMPLE SELECTION
Control: [Control ID] — [Description]
Period: [Testing period]
Population: [Count] items, $[Total value]
Sample size: [N] items
Selection method: [Random/Systematic/Targeted]
| Sample # | Transaction Date | Reference/ID | Amount | Selection Basis |
|----------|-----------------|--------------|--------|-----------------|
| 1 | [Date] | [Ref] | $X,XXX | Random |
| 2 | [Date] | [Ref] | $X,XXX | Random |
| ... | ... | ... | ... | ... |
4. テスト作業書の作成
各統制のテストテンプレートを生成します。
SOX CONTROL TESTING WORKPAPER
==============================
Control #: [ID]
Control Description: [Full description of the control activity]
Control Owner: [Role/title — to be filled by tester]
Control Type: [Manual/Automated/IT-Dependent Manual]
Frequency: [How often the control operates]
Key Control: [Yes/No]
Relevant Assertion(s): [CEAVOP]
Testing Period: [Period]
TEST OBJECTIVE:
To determine whether [control description] operated effectively throughout the testing period.
TEST PROCEDURES:
1. [Step 1 — What to inspect, examine, or re-perform]
2. [Step 2 — What evidence to obtain]
3. [Step 3 — What to compare or verify]
4. [Step 4 — How to evaluate completeness of performance]
5. [Step 5 — How to assess timeliness of performance]
EXPECTED EVIDENCE:
- [Document type 1 — e.g., signed approval form]
- [Document type 2 — e.g., system screenshot showing review]
- [Document type 3 — e.g., reconciliation with preparer sign-off]
TEST RESULTS:
| Sample # | Ref | Procedure 1 | Procedure 2 | Procedure 3 | Result | Exception? | Notes |
|----------|-----|-------------|-------------|-------------|--------|------------|-------|
| 1 | | Pass/Fail | Pass/Fail | Pass/Fail | Pass/Fail | Y/N | |
| 2 | | Pass/Fail | Pass/Fail | Pass/Fail | Pass/Fail | Y/N | |
EXCEPTIONS N 📜 原文 SKILL.md(Claudeが読む英語/中国語)を展開
SOX Compliance Testing
If you see unfamiliar placeholders or need to check which tools are connected, see CONNECTORS.md.
Important: This command 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 before use in audit documentation.
Generate sample selections, create testing workpapers, document control assessments, and provide testing templates for SOX 404 internal controls over financial reporting.
Usage
/sox <control-area> <period>
Arguments
control-area— The control area to test:revenue-recognition— Revenue cycle controls (order-to-cash)procure-to-payorp2p— Procurement and AP controls (purchase-to-pay)payroll— Payroll processing and compensation controlsfinancial-close— Period-end close and reporting controlstreasury— Cash management and treasury controlsfixed-assets— Capital asset lifecycle controlsinventory— Inventory valuation and management controlsitgc— IT general controls (access, change management, operations)entity-level— Entity-level and monitoring controlsjournal-entries— Journal entry processing controls- Any specific control ID or name
period— The testing period (e.g.,2024-Q4,2024,2024-H2)
Workflow
1. Identify Controls to Test
Based on the control area, identify the key controls. Present the control matrix:
| Control # | Control Description | Type | Frequency | Key/Non-Key | Risk | Assertion |
|---|---|---|---|---|---|---|
| [ID] | [Description] | Manual/Automated/IT-Dependent | Daily/Weekly/Monthly/Quarterly/Annual | Key | High/Medium/Low | [CEAVOP] |
Control types:
- Automated: System-enforced controls with no manual intervention
- Manual: Controls performed by personnel with judgment
- IT-dependent manual: Manual controls that rely on system-generated data
Assertions (CEAVOP):
- Completeness — All transactions are recorded
- Existence/Occurrence — Transactions actually occurred
- Accuracy — Amounts are correctly recorded
- Valuation — Assets/liabilities are properly valued
- Obligations/Rights — Entity has rights to assets, obligations for liabilities
- Presentation/Disclosure — Properly classified and disclosed
2. Determine Sample Size
Calculate sample sizes based on control frequency and risk:
| Control Frequency | Population Size (approx.) | Recommended Sample |
|---|---|---|
| Annual | 1 | 1 (test the instance) |
| Quarterly | 4 | 2 |
| Monthly | 12 | 2-4 (based on risk) |
| Weekly | 52 | 5-15 (based on risk) |
| Daily | ~250 | 20-40 (based on risk) |
| Per-transaction | Varies | 25-60 (based on risk and volume) |
Adjust for:
- Risk level: Higher risk controls require larger samples
- Prior year results: Controls with prior deficiencies need larger samples
- Reliance: Controls relied upon by external auditors may need larger samples
3. Generate Sample Selection
Select samples from the population using the appropriate method:
Random selection (default for transaction-level controls):
- Generate random numbers to select specific items from the population
- Ensure coverage across the full period
Systematic selection (for periodic controls):
- Select items at fixed intervals with a random start point
- Ensure representation across all sub-periods
Targeted selection (supplement to random, for risk-based testing):
- Select items with specific risk characteristics (high dollar, unusual, period-end)
- Document rationale for targeted selections
Present the sample:
SAMPLE SELECTION
Control: [Control ID] — [Description]
Period: [Testing period]
Population: [Count] items, $[Total value]
Sample size: [N] items
Selection method: [Random/Systematic/Targeted]
| Sample # | Transaction Date | Reference/ID | Amount | Selection Basis |
|----------|-----------------|--------------|--------|-----------------|
| 1 | [Date] | [Ref] | $X,XXX | Random |
| 2 | [Date] | [Ref] | $X,XXX | Random |
| ... | ... | ... | ... | ... |
4. Create Testing Workpaper
Generate a testing template for each control:
SOX CONTROL TESTING WORKPAPER
==============================
Control #: [ID]
Control Description: [Full description of the control activity]
Control Owner: [Role/title — to be filled by tester]
Control Type: [Manual/Automated/IT-Dependent Manual]
Frequency: [How often the control operates]
Key Control: [Yes/No]
Relevant Assertion(s): [CEAVOP]
Testing Period: [Period]
TEST OBJECTIVE:
To determine whether [control description] operated effectively throughout the testing period.
TEST PROCEDURES:
1. [Step 1 — What to inspect, examine, or re-perform]
2. [Step 2 — What evidence to obtain]
3. [Step 3 — What to compare or verify]
4. [Step 4 — How to evaluate completeness of performance]
5. [Step 5 — How to assess timeliness of performance]
EXPECTED EVIDENCE:
- [Document type 1 — e.g., signed approval form]
- [Document type 2 — e.g., system screenshot showing review]
- [Document type 3 — e.g., reconciliation with preparer sign-off]
TEST RESULTS:
| Sample # | Ref | Procedure 1 | Procedure 2 | Procedure 3 | Result | Exception? | Notes |
|----------|-----|-------------|-------------|-------------|--------|------------|-------|
| 1 | | Pass/Fail | Pass/Fail | Pass/Fail | Pass/Fail | Y/N | |
| 2 | | Pass/Fail | Pass/Fail | Pass/Fail | Pass/Fail | Y/N | |
EXCEPTIONS NOTED:
| Sample # | Exception Description | Root Cause | Compensating Control | Impact |
|----------|----------------------|------------|---------------------|--------|
| | | | | |
CONCLUSION:
[ ] Effective — Control operated effectively with no exceptions
[ ] Effective with exceptions — Control operated effectively; exceptions are isolated
[ ] Deficiency — Control did not operate effectively
[ ] Significant Deficiency — Deficiency is more than inconsequential
[ ] Material Weakness — Reasonable possibility of material misstatement not prevented/detected
Tested by: ________________ Date: ________
Reviewed by: _______________ Date: ________
5. Provide Common Control Templates
Based on the control area, provide pre-built test step templates:
Revenue Recognition:
- Verify sales order approval and authorization
- Confirm delivery/performance evidence
- Test revenue recognition timing against contract terms
- Verify pricing accuracy to contract/price list
- Test credit memo approval and validity
Procure to Pay:
- Verify purchase order approval and authorization limits
- Confirm three-way match (PO, receipt, invoice)
- Test vendor master data change controls
- Verify payment approval and segregation of duties
- Test duplicate payment prevention controls
Financial Close:
- Verify account reconciliation completeness and timeliness
- Test journal entry approval and segregation of duties
- Verify management review of financial statements
- Test consolidation and elimination entries
- Verify disclosure checklist completion
ITGC:
- Test user access provisioning and de-provisioning
- Verify privileged access reviews
- Test change management approval and testing
- Verify batch job monitoring and exception handling
- Test backup and recovery procedures
6. Document Control Assessment
Classify any identified deficiencies:
Deficiency: A control does not allow management or employees to prevent or detect misstatements on a timely basis. Consider:
- Likelihood of misstatement
- Magnitude of potential misstatement
- Whether compensating controls exist
Significant Deficiency: A deficiency (or combination) that is less severe than a material weakness but important enough to merit attention by those responsible for oversight.
Material Weakness: A deficiency (or combination) such that there is a reasonable possibility that a material misstatement will not be prevented or detected on a timely basis.
7. Output
Provide:
- Control matrix for the selected area
- Sample selections with methodology documentation
- Testing workpaper templates with pre-populated test steps
- Results documentation template
- Deficiency evaluation framework (if exceptions are identified)
- Suggested remediation actions for any noted deficiencies