# Audit Readiness

> Prepare for external audit with organized support, clean reconciliations, and responsive PBC (prepared by client) management. Use when approaching year-end audit, first-time audits, or improving audit cycle efficiency.

- Skill: `itsual/audit-readiness` (Agent Skill)
- Install (CLI): `npx skillmds@latest add itsual/audit-readiness`
- Raw SKILL.md: https://api.skillmd.com/api/skills/itsual/audit-readiness/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Security
- Author: itsual (https://skillmd.com/u/itsual)
- Updated: 2026-09-21
- Page: https://skillmd.com/skills/itsual/audit-readiness

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# Audit Readiness

## Overview

Audit readiness is the ongoing state of being able to evidence the numbers. It reduces cost, cycle time, and last-minute fire drills.

## When to Use

- First audit or up-tiering of audit requirements
- Year-end preparation
- Reducing audit fees via better preparedness
- Post-audit remediation of control findings

## Core Practices

- Maintain a PBC list with owners and due dates
- Keep reconciliations current, not only at year-end
- Document significant judgments and estimates
- Organize contracts, board minutes, and policy files
- Run a dry-run on high-risk areas
- Track and close prior-year findings

## Principles

- Auditors test evidence, not intentions
- Surprises during audit damage credibility
- Good readiness is continuous, not a December project
- Clear ownership beats shared confusion

## Verification

- [ ] PBC tracker is live before fieldwork
- [ ] Key balance sheet accounts are reconciled
- [ ] Prior findings have remediation status