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internal-control-framework

Internal control framework guide. Referenced by scope-designer and checklist-builder agents when designing audit scope and control items. Used for 'COSO', 'internal controls', 'control testing' requests. Note: external audit representation and legal opinion preparation are out of scope.

en/94-audit-report/.claude/skills/internal-control-framework/skill.md

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# Internal Control Framework

Enhances the audit design capabilities of scope-designer / checklist-builder agents.

## COSO Internal Control Framework

### 5 Components

| Component | Description | Audit Points |
|-----------|-------------|-------------|
| Control Environment | Organizational culture, ethics, competence | Code of ethics, segregation of duties, training |
| Risk Assessment | Identification/analysis of risks to objectives | Risk assessment process, documentation |
| Control Activities | Policies/procedures responding to risks | Approvals, verification, physical controls |
| Information/Communication | Timely delivery of necessary information | Reporting structure, IT controls |