SOX Compliance Audit

Generate professional SOX compliance audit reports with evidence packages.

Creates both PDF audit reports (for management) and Excel evidence workbooks (for audit trail).

Arguments

Control Testing

Performs comprehensive audit of key financial controls:

• Data Completeness: All expected periods present
• Data Integrity: No duplicate transactions
• Access Control: Authorized user access only
• Change Management: All changes documented
• Reconciliation: P&L vs KPI alignment

Datarails Brand Styling

When generating Excel or PowerPoint files, apply Datarails brand styling:

Font: Poppins (fall back to Calibri if unavailable). Weights: 400 regular, 600 semibold, 700 bold.

Colors:

Excel layout:

• Content starts at column B (column A is a narrow gutter)
• Rows 1-6: header banner with navy background, white title text, white subtitle
• Gridlines OFF. Freeze panes at B7.
• Footer as last row with generation date
• Every cell must have font, fill, alignment, and number format set

Number formats: _(* #,##0_);_(* (#,##0);_(* "-"_);_(@_) (default), $#,##0 (dollars), $#,##0.0,,"M" (millions), 0.0% (percent)

Variance coloring: Any cell showing a delta/change: green (2ECC71) if favorable, red (E74C3C) if unfavorable. Apply automatically based on value sign and metric context.

PowerPoint: Navy (0C142B) background, 16:9 widescreen, Poppins font, white text, amber (FFA30F) accent lines, card backgrounds 001F37.

Output

PDF Audit Report

• Executive summary
• Control test results
• Exception findings
• Recommendations
• Management response section
• Control descriptions (appendix)

Excel Evidence Package

• Control summary with status
• Detailed test results
• Exception log (if any)
• Supporting schedules
• Audit trail documentation

Examples

Q4 2025 Annual Audit

/dr-audit --year 2025 --quarter Q4

Mid-year audit

/dr-audit --year 2025 --quarter Q2

Custom output locations

/dr-audit --year 2025 --quarter Q4 \
  --output-pdf audits/audit_q4_2025.pdf \
  --output-xlsx audits/evidence_q4_2025.xlsx

Use Cases

Annual SOX Audit

# Run comprehensive audit for year-end
/dr-audit --year 2025 --quarter Q4

Quarterly Board Review

# Regular compliance check
/dr-audit --year 2025 --quarter Q3

Management Certification

# Support management's SOX 404 certification
/dr-audit --year 2025 --quarter Q4

External Auditor Support

# Provide auditors with report and evidence
/dr-audit --year 2025 --quarter Q4

Performance

• Audit execution: ~1-2 minutes
• Comprehensive control testing
• Professional report generation
• Complete evidence package

Control Framework

Based on COSO framework for financial reporting:

• Control Environment: Access controls, segregation
• Risk Assessment: Data quality, system integrity
• Control Activities: Reconciliation, validation
• Information & Communication: Documentation, trails
• Monitoring: Regular compliance checks

Report Contents

Executive Summary

• Audit scope and period
• Control test summary
• Overall assessment
• Key findings

Detailed Findings

• Exceptions identified
• Severity assessment
• Management response area

Control Descriptions

• Each control's objective
• Test performed
• Evidence collected
• Status conclusion

Management Response

• Area for management to address findings
• Remediation timeline
• Owner assignment

Evidence Package

Control Testing Sheet

• Control ID and name
• Objective tested
• Result (pass/fail)
• Evidence gathered

Exception Log

• Finding description
• Severity level
• Supporting evidence
• Recommended action

Supporting Schedules

• Transaction samples
• Reconciliation details
• System logs
• Access reports

Recommendations

Professional audit recommendations:

• Continue monthly reconciliation procedures
• Perform quarterly access reviews
• Maintain data change documentation
• Execute annual comprehensive audit

Integration

Works with:

• /dr-anomalies-report - Data quality validation
• /dr-reconcile - Consistency checking
• /dr-extract - Data extraction
• /dr-dashboard - Control monitoring

Related Skills

• /dr-reconcile - Ongoing reconciliation
• /dr-anomalies-report - Data quality
• /dr-extract - Data sourcing
• /dr-dashboard - KPI monitoring