sox-itgc-audit

sox-itgc-audit is a skill for Claude Code, Codex from vaquarkhan/compliance-agent-skills. It costs 162 tokens per session (2,666 once invoked), scanned A, original, MIT.

An audit of IT general controls required for Sarbanes-Oxley, a US law requiring public companies to assess controls over financial reporting. It examines access, software changes, system development, and computer operations using established audit frameworks.

In plain words
What is it for?
Use it to audit systems such as ERP, payroll, cloud identity, code repositories, CI/CD, job schedulers, backups, and monitoring for controls involving access, separation of duties, changes, development, backups, incidents, and operations.
Why use it?
It helps assess whether financial-reporting systems are protected by appropriate access rules, approved changes, reliable development practices, and dependable operations.

Skill for Claude CodeCodex

Written for no agent in particular: nothing here depends on one.

Good fit Use it to audit systems such as ERP, payroll, cloud identity, code repositories, CI/CD, job schedulers, backups, and monitoring for controls involving access, separation of duties, changes, development, backups, incidents, and operations.

Compare 6 skills from other repositories ↓
Install with agentmods
npx agentmods add skills/vaquarkhan/compliance-agent-skills/sox-itgc-audit
Install

Getting it into your agent

One page per mod, every tool's command on it. A separate URL per tool would split the same page into five that compete with each other.

Any agent
npx skills add vaquarkhan/compliance-agent-skills --skill sox-itgc-audit
Clone the repo
git clone --depth 1 https://github.com/vaquarkhan/compliance-agent-skills

Made for: Claude Code, Codex.

Wrote this? Show the measurements

A badge with what this costs and how it scanned, read live from this page, so it follows the numbers instead of freezing them. Markdown for a README, HTML for a documentation site or a project page.

agentmods badge for sox-itgc-audit

README.md
[![agentmods](https://agentmods.dev/badge/skills/vaquarkhan/compliance-agent-skills/sox-itgc-audit/github.svg)](https://agentmods.dev/skills/vaquarkhan/compliance-agent-skills/sox-itgc-audit)
Your own site
<a href="https://agentmods.dev/skills/vaquarkhan/compliance-agent-skills/sox-itgc-audit"><img src="https://agentmods.dev/badge/skills/vaquarkhan/compliance-agent-skills/sox-itgc-audit/github.svg" alt="Measured on agentmods" height="20"></a>

Or the 80×15 button, for a site that already has a row of RSS and ATOM ones. Only the verdict fits; the numbers stay here.

agentmods 80×15 button for sox-itgc-audit

Your own site · 80×15
<a href="https://agentmods.dev/skills/vaquarkhan/compliance-agent-skills/sox-itgc-audit"><img src="https://agentmods.dev/badge/skills/vaquarkhan/compliance-agent-skills/sox-itgc-audit.svg" alt="Reviewed on agentmods" width="80" height="20"></a>
Per session 162 Skills are progressive disclosure: only the name and description are preloaded; the body loads when the skill is used.
When invoked 2,666 The whole file, excluding the scripts and references it only reads on demand.
Security scan A 0 findings. A grade says what 26 rules found in the file — not that it is safe.
Origin original No closer match found in the catalogue.
Token cost

What it costs to keep this loaded

Counted locally with the o200k_base tokenizer, which is exact for GPT models; Claude uses its own tokenizer and its counts differ. Treat this as one consistent yardstick across the catalogue rather than a bill. Prices are per million input tokens.

ModelPer sessionOnce invoked
Fable 5.1 $0.00162 $0.02666
Opus 5 $0.00081 $0.01333
Sonnet 5 $0.00032 $0.00533
Haiku 4.5 $0.00016 $0.00267

Measured 11d ago against content hash ec1c48fd8011, method: parsed. Prices are Anthropic first-party input rates as of 2026-09-11, from the pricing page.

Security

Grade A, and why

sox-itgc-audit scanned grade A with 0 findings against 26 rules in 11 categories — prompt injection, anti-refusal, data exfiltration, privilege escalation, supply chain, agent snooping, system-prompt leakage, SSRF and excessive agency — measured 11d ago.

A static scan of the body, not an audit. Every finding is printed with the line that produced it so you can judge whether it matters here. A mod is markdown that instructs an agent; that is exactly why what it instructs is worth reading.

Nothing flagged

None of the 26 patterns this scan looks for appear in this file: no shell pipes, no recursive deletes, no credential paths, no hidden text, no instruction-override or anti-refusal phrasing, no agent-config snooping. That is not a guarantee, it is the absence of the things that are checkable.

skills/sox-itgc-audit/SKILL.md · 196 lines

How it starts

The opening of the file, as written. The whole thing — 196 lines — stays where its author put it; the contents beside it link to each section on GitHub.

SOX IT General Controls Audit

Overview

This skill implements IT General Controls (ITGC) testing for Sarbanes-Oxley Act Section 404 management assessment of internal control over financial reporting (ICFR). ITGCs provide the foundation upon which automated application controls and manual controls depend.

ITGC domain Scope Typical systems
Access to programs and data User provisioning, privileged access, SoD, password/MFA ERP (SAP, Oracle), HCM/payroll interfaces, cloud IAM
Program change management SDLC, change approval, testing, migration to production Git repos, CI/CD, ERP transports, config changes
Program development New system implementation, project governance ERP rollouts, custom report development
Computer operations Batch jobs, backups, incident management, monitoring Job schedulers, backup tools, SIEM alerts

Regulatory and professional framework references:

Source Relevance
SOX Section 404 (15 U.S.C. §7262) Management assessment of ICFR; auditor attestation
SEC Rule 13a-15 / 15d-15 Management evaluation and disclosure requirements
COSO 2013 Framework Control environment, risk assessment, control activities, information & communication, monitoring
PCAOB AS 2201 Audit of internal control over financial reporting integrated with financial statement audit
PCAOB AS 2315 Audit sampling for ITGC testing

Key principle: ITGC deficiencies rated deficiency, significant deficiency, or material weakness based on likelihood and magnitude of misstatement to financial statements—not generic security severity alone.

Cross-skill mapping: access and logging domains leverage access-control-identity-audit and audit-logging-integrity; change automation leverages compliance-as-code-governance.

When to Use

Use this skill when:

  • SOX 404 annual cycle: scoping financially relevant systems and testing ITGCs
  • External auditor requests ITGC walkthroughs and sample testing for reliance
  • Auditing ERP/cloud financial systems (Workday Financials, NetSuite, SAP S/4HANA)
  • Reviewing change management for financially relevant applications and interfaces
  • Assessing segregation of duties (SoD) in provisioning and developer access
  • Evaluating computer operations controls for batch processing and backup/recovery
  • Testing CI/CD and IaC changes affecting financial reporting infrastructure

Read the full file on GitHub · 196 lines

Changes

What this file has done since we first saw it

Hashed on every crawl. A supply-chain change to an agent config is a question of when, not whether, so the history is kept rather than the latest state alone.

  1. 11d ago First seen · 196 lines · 162 tokens per session scan A ec1c48fd8011

Subscribe to this mod's changes

sox-itgc-audit is a skill published in the GitHub repository vaquarkhan/compliance-agent-skills (2 stars, last pushed 18d ago), licensed MIT. It adds 162 tokens to every session and 2,666 once invoked, about $0.0008 per session on Opus 5. A static security scan graded it A with 0 findings. No closer match exists in the catalogue, so it is treated as the original; first seen 2026-08-31.

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