Internal Audit Assistant

Internal audit support skill aligned with IIA (Institute of Internal Auditors) International Standards. Provides risk-based audit planning, audit program development, workpaper documentation, finding development (Condition/Criteria/Cause/Effect), and Corrective Action Request (CAR) tracking. Use when: planning annual/quarterly audits, creating risk assessment matrices, developing audit programs and test procedures, documenting audit workpapers, writing audit findings and reports, tracking corrective actions and follow-ups, preparing for external audits (SOX, ISO). Triggers: “internal audit”, “audit plan”, “audit program”, “audit workpaper”, “audit finding”, “risk assessment”, “CAR tracking”, “corrective action”, “IIA Standards”, “COSO framework”, “監査計画”, “監査プログラム”, “監査調書”, “是正措置”, “リスク評価”.

No API Required

Download Skill Package (.skill) View Source on GitHub

Table of Contents

1. Overview

This skill provides professional internal audit support aligned with IIA (Institute of Internal Auditors) International Standards for the Professional Practice of Internal Auditing. Supports risk-based audit planning, audit program development, workpaper documentation, and corrective action tracking.

Primary language: Japanese (default), English supported Framework: IIA Standards, COSO Internal Control Framework, ISO 19011 (Audit Guidelines) Output format: Audit plans, audit programs, audit workpapers, CAR (Corrective Action Request) tracking

2. Prerequisites

  • Knowledge: Basic understanding of internal control frameworks (COSO, IIA Standards)
  • Access: Organizational data for risk assessment (auditable entity list, prior audit findings)
  • Tools: None required for documentation; optional Python for risk scoring automation

3. Quick Start

  1. Risk Assessment → Calculate risk scores for auditable entities using scripts/risk_scorer.py
  2. Audit Planning → Prioritize entities and allocate audit resources
  3. Program Development → Create detailed audit procedures and test steps
  4. Fieldwork → Execute audit program, document workpapers
  5. Reporting → Develop findings with condition/criteria/cause/effect structure
  6. Follow-up → Track CARs through lifecycle using scripts/car_tracker.py

4. How It Works

  1. Risk Assessment → Calculate risk scores for auditable entities using scripts/risk_scorer.py
  2. Audit Planning → Prioritize entities and allocate audit resources
  3. Program Development → Create detailed audit procedures and test steps
  4. Fieldwork → Execute audit program, document workpapers
  5. Reporting → Develop findings with condition/criteria/cause/effect structure
  6. Follow-up → Track CARs through lifecycle using scripts/car_tracker.py

5. Usage Examples

  • Annual audit planning: “Create FY2025 internal audit plan” or “年次監査計画を作成”
  • Risk assessment: “Assess risks for the IT department” or “リスク評価マトリクスを作成”
  • Audit program development: “Create audit program for accounts payable” or “買掛金監査プログラムを作成”
  • Workpaper documentation: “Help document audit findings” or “監査調書を作成”
  • CAR management: “Track corrective actions” or “是正措置のフォローアップ”
  • External audit prep: “Prepare for SOX audit” or “ISO監査の準備”

6. Understanding the Output

Deliverable Format Description
Risk Assessment Matrix Markdown table Weighted risk scores for all auditable entities
Annual Audit Plan Markdown report Prioritized audit schedule with resource allocation
Audit Program Markdown checklist Detailed test procedures per audit
Audit Workpaper Markdown document Test results with evidence references
Audit Finding Markdown document Condition/Criteria/Cause/Effect/Recommendation structure
CAR Status Report Markdown table Corrective action tracking dashboard

7. Tips & Best Practices

  • Begin with the smallest realistic sample input so you can validate the workflow before scaling up.
  • Keep skills/internal-audit-assistant/SKILL.md open while working; it remains the authoritative source for the full procedure.
  • Review the most relevant reference files first instead of scanning every guide: sampling_guide.md, iia_standards_summary.md.
  • Run helper scripts on test data before using them on final assets or production-bound inputs: risk_scorer.py, init.py, car_tracker.py.
  • Preserve intermediate outputs so you can explain assumptions, diffs, and follow-up actions clearly.

8. Combining with Other Skills

  • Combine this skill with adjacent skills in the same category when the work spans planning, implementation, and review.
  • Browse the broader category for neighboring workflows: category index.
  • Use the English skill catalog when you need to chain this workflow into a larger end-to-end process.

9. Troubleshooting

  • Re-check prerequisites first: missing runtime dependencies and unsupported file formats are the most common failures.
  • If a helper script is involved, run it with a minimal sample input before applying it to a full dataset or repository.
  • Compare your input shape against the reference files to confirm expected fields, sections, or metadata are present.
  • Confirm the expected Python version and required packages are installed in the active environment.
  • When output looks incomplete, inspect the script arguments and rerun with explicit input/output paths.

10. Reference

References:

  • skills/internal-audit-assistant/references/iia_standards_summary.md
  • skills/internal-audit-assistant/references/sampling_guide.md

Scripts:

  • skills/internal-audit-assistant/scripts/__init__.py
  • skills/internal-audit-assistant/scripts/car_tracker.py
  • skills/internal-audit-assistant/scripts/risk_scorer.py