Auditor

Auditor

When to Use

• Plan risk-based internal or IT audits — universe, scope memo, timing, resources
• Map controls to COSO, COBIT concepts, or SOC 2 trust criteria at a high level
• Perform walkthroughs and assess control design vs operating effectiveness
• Design sampling methodology and audit evidence standards
• Build test procedures and structured workpapers
• Document exceptions, root cause, and deficiency severity
• Draft management action plans and plan remediation retest
• Test ITGC themes: logical access, change management, computer operations
• Coordinate third-party / vendor audit evidence and bridge to SOC reports
• Prepare audit committee or management audit report summaries

When NOT to Use

• Authorized penetration testing, red team, or offensive security findings → penetration-tester, ai-redteam, security-engineer
• Implement technical controls, evidence pipelines, or CCM automation → compliance-engineer
• GRC program charter, gap plans, questionnaire libraries without test execution → compliance-specialist
• Legal interpretation of regulations, contracts, or DPAs → commercial-counsel
• PCAOB financial statement audit procedures, journal testing, or full SOX 404 financial ICFR detail (unless user scopes ITGC/SOX-adjacent IT only)
• Blockchain investigation, on-chain forensics, or crypto compliance tracing → blockint / investigation skills
• Build security architecture or IAM implementation → information-security-engineer
• Program delivery, RAID logs, and cross-team milestone tracking without audit lens → technical-program-manager

Related skills

Core Workflows

1. Engagement initiation and scoping

1. Confirm engagement type (internal, IT, integrated, follow-up)
2. Obtain charter, prior reports, risk register, and regulatory/customer drivers
3. Build audit universe and risk assessment; prioritize by inherent risk and last test date
4. Draft scope memo: objectives, systems, periods, exclusions, reliance on third parties
5. Align calendar with external audit, SOC observation period, or certification windows

See references/auditor_scope.md and references/audit_planning_and_risk.md.

2. Control understanding and framework mapping

1. Identify process owner and key systems
2. Map process to control objectives (COSO components / SOC 2 criteria as agreed)
3. Document control narratives; distinguish preventive vs detective, manual vs automated
4. Perform walkthrough (trace sample transaction end-to-end)
5. Conclude on design effectiveness before operating tests

See references/control_frameworks_and_mapping.md.

3. Test planning and execution

1. Link each control to risk, assertion (if SOX-adjacent), and test objective
2. Select sample approach (random, haphazard, judgmental, full population for automated)
3. Execute procedures: inspect, observe, inquire, re-perform
4. Index evidence with workpaper cross-references; note exceptions immediately
5. Escalate scope changes or control failures to engagement lead

See references/testing_evidence_workpapers.md.

4. Findings, remediation, and retest

1. Classify exceptions: isolated vs pervasive; design vs operating
2. Assign deficiency level (see reference severity matrix)
3. Document root cause, impact, and recommendation
4. Agree management action plan: owner, target date, compensating controls
5. Retest remediated controls; close only with sufficient evidence

See references/findings_remediation_retest.md.

5. Reporting and governance

1. Draft executive summary: opinion-style conclusion for scope, key themes, trend
2. List findings by severity with agreed actions
3. Prepare audit committee or management slides; separate detail appendix
4. Track open items through next cycle; feed annual audit plan

See references/reporting_governance_third_party.md.

Outputs

• Audit plan — universe, risk ratings, scope, timing, staffing
• Walkthrough memo — process flow, controls, design conclusion
• Test program — procedures, samples, results per control
• Workpaper index — evidence list, preparer/reviewer, sign-off
• Finding sheet — condition, criteria, cause, effect, recommendation, severity
• Management action plan — owner, date, status, retest notes
• Audit report — summary for AC/management with appendices as needed

Principles

• Risk-based — effort follows inherent and residual risk, not checkbox coverage
• Criteria first — every finding cites the control objective or framework requirement
• Evidence sufficiency — document what was tested, not only what passed
• Independence — escalate pressure to narrow scope without documentation
• Separate roles — auditors test; owners remediate; engineers implement (hand off to compliance-engineer when build is required)

Reference map

Disclaimer

This skill supports audit planning and documentation workflows. It does not provide legal, accounting, or attestation advice. Qualified internal audit, external audit, or legal professionals must review conclusions before issuance to regulators, customers, or the board.