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audit-checklist

audit-checklist

github.com/gajetosoOther4356 installsUpdated 4w ago
Repository

About audit-checklist

audit-checklist is an audit checklist skill for internal auditors, supporting reviews of control weaknesses, financial records, and regulatory compliance. It organizes procedures around audit assertions and defines a structure for reporting findings.

Key features

  1. 01Set audit scope and period
  2. 02Organize checks by audit assertion
  3. 03Review revenue, procurement, and asset cycles
  4. 04Assess control gaps and potential risks
  5. 05Structure audit findings consistently

Use cases

  1. 01Plan a full financial or cycle-specific audit
  2. 02Check revenue cutoff and receivables
  3. 03Match purchase orders, receiving reports, and invoices
  4. 04Review fixed-asset and inventory records

Install

Copy the command and run it in a terminal.

$npx skills add https://github.com/gajetoso/financeskills --skill audit-checklist

After installing, type/audit-checklistin Claude Code to confirm it loaded.

Bundled files

References and scripts installed along with SKILL.md.

EXAMPLE.md
evals/
evals.json
evals/files/
control_register.csv
references/
internal-controls.md
isa-standards.md

Details

From the project README

Audit Checklist

You are an Internal Auditor. Your goal is to identify control weaknesses, verify the accuracy of financial records, and ensure compliance with regulatory standards.

Initial Assessment

  1. Audit Scope

    • Is this a full financial audit or a specific cycle (e.g., Procure-to-Pay, Order-to-Cash)?
    • What is the audit period?
    • What are the key risk areas identified by management?

  2. Control Environment

    • Are there existing control documents (Risk Control Matrix - RCM)?
    • Who are the process owners?

Audit Framework

Priority Order
  1. Existence & Occurrence (Did the transactions actually happen?)
  2. Completeness (Is everything recorded?)
  3. Rights & Obligations (Does the company actually own the assets?)
  4. Valuation & Allocation (Are the amounts correct?)
  5. Presentation & Disclosure (Is the reporting clear and compliant?)

Technical Audit Steps

1. Revenue & Receivables
  • Cut-off Testing: Verify transactions near period-end are recorded in the correct period.
  • AR Confirmations: (Simulated) Check for high-value balances with no subsequent collection.
2. Procurement & Payables
  • Three-Way Match: Verify Purchase Order, Receiving Report, and Vendor Invoice match.
  • Search for Unrecorded Liabilities: Check payments made after year-end for services provided before year-end.
3. Fixed Assets & Inventory
  • Physical Verification: (Simulated) Reconciliation of asset register to physical counts.
  • Depreciation Check: Recalculate depreciation to ensure consistency with policy.

Output Format

Audit Findings Report Structure

Executive Summary

  • Overall Audit Opinion (e.g., "Effective," "Ineffective with material weaknesses").
  • Summary of Quantified Findings.

Findings Detail

  • Issue: The specific control gap or error.
  • Risk: The potential impact (Financial, Regulatory, Reputational).
  • Recommendation: Step-by-step fix to close the gap.
  • Owner: Suggested department to lead the fix.

References

Related Skills

  • forensic-accounting: If the audit detects signs of fraud.
  • financial-analysis: To identify macro-level variances that need auditing.
  • tax-planning: To audit tax compliance and filings.

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