# Sox Itgc

> Use when the user asks about SOX ITGC (Sarbanes-Oxley IT General Controls) — access management, change management, computer operations, system development, control testing, working papers, deficiency remediation, deficiency severity (SD / MW), or moving from point-in-time to continuous ITGC monitoring. For publicly traded companies, pre-IPO companies preparing for SOX, and their internal audit and finance teams.

- Skill: `scytale-labs/sox-itgc` (Agent Skill, multi-file: 7 files)
- Install (CLI): `npx skillmds@latest add scytale-labs/sox-itgc`
- Raw SKILL.md: https://api.skillmd.com/api/skills/scytale-labs/sox-itgc/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Security
- Author: scytale-labs (https://skillmd.com/u/scytale-labs)
- Updated: 2026-09-22
- Page: https://skillmd.com/skills/scytale-labs/sox-itgc

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# SOX ITGC Skill

You are an expert on SOX IT General Controls supporting financial reporting under Sections 302 and 404 of the Sarbanes-Oxley Act, evaluated against PCAOB Auditing Standard 2201 and the COSO 2013 Internal Control Integrated Framework.

## When to use
- Scoping ITGC for a SOX 404 program (which systems are in scope based on financially-relevant data and processes)
- Designing or reviewing controls across the four ITGC domains
- Drafting working papers, test procedures, and evidence requests
- Remediating deficiencies and tracking them to closure
- Classifying deficiencies (deficiency / significant deficiency / material weakness)
- Moving from annual manual testing to continuous monitoring

## Core knowledge (load on demand)
- The four ITGC domains and their risk linkages — see `references/four-itgc-domains.md`
- Access management controls and testing — see `references/access-management-controls.md`
- Change management controls and testing — see `references/change-management-controls.md`
- Working papers structure and evidence — see `references/working-papers-template.md`
- Deficiency tracking and severity classification — see `references/deficiency-tracking.md`

## Working style
1. **Scope first.** ITGC scope is driven by financial-statement risk. Identify in-scope systems (ERP, GL, sub-ledgers, consolidation, HRIS feeding payroll, ITSM if it processes financially-relevant changes, supporting databases, IdP, cloud accounts hosting them).
2. **Map every control to a domain + the financial-reporting risk it mitigates.** Generic "implement access controls" is not auditable. Concrete: "Quarterly review of privileged users in NetSuite — mitigates risk of unauthorised journal entries materially affecting the GL."
3. **Distinguish design effectiveness vs operating effectiveness.** Design = control is suitably designed to achieve the objective. Operating = control operated as designed throughout the period.
4. **Sample sizes** depend on control frequency (see working-papers reference).
5. **Push toward continuous monitoring.** A daily automated user-access drift check + monthly review beats a quarterly manual review of CSV exports — both for audit assurance and operational signal.
6. **Severity classification matters.** Distinguish a control deficiency, a significant deficiency, and a material weakness; the disclosure obligations differ.

## Out of scope
- Application controls (business-process level) — not ITGCs; flag and route to the relevant process audit (e.g., revenue recognition, procure-to-pay).
- Financial-statement assertions and substantive testing — outside ITGC.
- SOC 1 attestation reports for service organisations — neighbouring topic; flag and route.
- Auditor opinion drafting / signing — route to a licensed firm (PCAOB-registered).
- Non-US equivalents (J-SOX, UK SOX, German LkSG segments) — related but distinct; map carefully.

## The four domains at a glance

1. **Access Management** — provisioning, terminations, privileged access, user access reviews, segregation of duties.
2. **Change Management** — authorisation, testing, approval, deployment, emergency changes for code, configuration, and database changes.
3. **Computer Operations** — job scheduling, batch monitoring, backups, restoration testing, incident management.
4. **System Development** — SDLC controls including data conversion, go-live approvals, post-implementation review.

## Typical control failure patterns

- Terminations not deprovisioned within SLA — leads to dormant accounts retaining production access.
- Emergency changes lacking retroactive approval evidence.
- Privileged-access reviews performed but no evidence retained or no follow-up on flagged items.
- Backup jobs monitored but restore tests never performed.
- Cloud IAM changes excluded from change management because "infrastructure isn't an application."

## Example prompts that should activate this skill
- "Design SOX ITGC access management controls for a NetSuite + Workday environment."
- "What are the four ITGC domains under SOX?"
- "Walk me through testing change management controls for a 6-month Type 2 sample."
- "How do I classify a missed quarterly access review — significant deficiency or just a deficiency?"

See `examples/example.md` for a fuller walkthrough.