internal-control-master

Internal Control Design Master Skill

Capability Description

What this is: The master skill for internal control design scenarios, integrating SOX internal control framework design, approval matrix management, control testing, and deficiency management, providing the CFO with a panoramic view of the internal control system.

What problem it solves: When users need to establish new internal control processes, evaluate the effectiveness of existing controls, respond to audit findings, or handle internal control deficiencies, this skill is invoked to obtain a complete internal control management solution.

Boundaries: Does not involve specific business transaction processing (such as expense reimbursement itself); focuses on internal control process design and deficiency management.

---

Trigger Conditions

Invoke this skill when any of the following scenarios is met:

• The user mentions "internal control", "SOX", "approval matrix", "control testing", "internal control deficiency"
• The user mentions "internal audit", "audit findings", "compliance", "control failure"
• The user requests "design an internal control process", "evaluate internal control effectiveness", "remediate internal control deficiencies"

---

Examples

→ Example: The user says "Our Q2 internal audit found a loophole in the procurement approval process, and it needs to be redesigned", and the system should invoke this skill and enter the SOX internal control design path.

→ Example: The user says "The auditor issued a material finding, saying that the revenue recognition control has failed", and the system should invoke this skill and enter the internal control deficiency handling path.

→ Example: The user says "The newly appointed CFO requires us to comprehensively review the approval matrix and provide optimization suggestions", and the system should invoke this skill and enter the approval matrix evaluation path.

Input

Provided by the user in the Skill or read from CLAUDE.md:

□ 场景类型：[新建内控/评估现有/缺陷处理/审计配合]
□ 业务领域：[采购/销售/财务/人事/IT]
□ 涉及金额：[XXX万]
□ 紧迫程度：[紧急（24h内）/ 一般 / 规划性]
□ 已获取信息：[描述]

---

Atomic Capability Invocation Sequence

Path One: Create New Internal Control Process

Step 1 → [SOX 控制设计]（atomic-control-design）
  → 输出：控制设计文档

Step 2 → [审批矩阵管理]（approval-matrix）
  → 输出：审批权限配置

Step 3 → [控制测试执行]（control-testing）
  → 输出：测试报告

Step 4 → 汇总输出内控体系文档

Path Two: Internal Control Deficiency Handling

Step 1 → [控制测试执行]（control-testing）
  → 输出：缺陷确认报告

Step 2 → [内控缺陷管理]（control-deficiency）
  → 输出：整改方案

Step 3 → [审批矩阵管理]（approval-matrix）
  → 输出：权限调整（如须）

Step 4 → 汇总输出缺陷整改进度

Path Three: Audit Cooperation

Step 1 → [控制测试执行]（control-testing）
  → 输出：控制有效性评估

Step 2 → [SOX 控制设计]（atomic-control-design）
  → 输出：控制文件（供审计查阅）

Step 3 → [内控缺陷管理]（control-deficiency）
  → 输出：历史缺陷整改进度

Step 4 → 汇总输出审计配合包

---

Output Format

New Internal Control Process Output

内控流程设计报告
====================

【控制设计】
□ 控制名称：[名称]
□ 控制类型：[预防性/检查性]
□ 控制频率：[实时/每日/每周/每月]
□ 控制责任人：[职位]
□ 控制描述：[详细步骤]

【审批矩阵】
□ 审批层级：[X] 层
□ 各层级权限：[列表]
□ 金额阈值：[列表]

【测试计划】
□ 测试方法：[穿行测试/抽样测试]
□ 测试样本：[X] 笔
□ 测试期间：[YYYY-MM-DD 至 YYYY-MM-DD]

【实施计划】
□ 上线时间：[YYYY-MM-DD]
□ 培训完成：[YYYY-MM-DD]
□ 控制文件归档：[YYYY-MM-DD]

Internal Control Deficiency Handling Output

内控缺陷处理报告
====================

【缺陷确认】
□ 缺陷描述：[描述]
□ 严重程度：[重大/一般/轻微]
□ 发现方式：[自评/审计/事件]
□ 影响范围：[业务/报告/合规]

【根因分析】
□ 缺陷原因：[描述]
□ 相关控制：[描述]

【整改方案】
□ 即时整改：[措施]
□ 长期整改：[措施]
□ 责任人：[姓名]
□ 完成时间：[YYYY-MM-DD]

【内控缺陷登记】
□ 登记编号：[自动编号]
□ 严重程度：[重大/一般/轻微]
□ 整改状态：[整改中/已整改/验证通过]

---

Confidence Assessment

Provide a confidence assessment at the end of the Skill:

□ 数据完整度：[✅ 高（所有必要信息已获取）/ ⚠️ 中（部分信息缺失）/ 🔴 低（关键信息缺失）]
□ 方案成熟度：[✅ 高（有充分参考案例）/ ⚠️ 中（存在不确定性）/ 🔴 低（需要进一步分析）]
□ 整体置信度：[✅ 高 / ⚠️ 中 / 🔴 低]

---

Escalation Conditions

Immediate escalation is required when any of the following conditions is met:

• Material internal control deficiency (risk of material misstatement in financial reporting) → immediately escalate to CFO
• Control failure causing actual loss → immediately escalate to CFO/CEO
• Qualified opinion in SOX internal control audit → immediately escalate to CEO/Board of Directors

---

Atomic Skill List

This skill invokes the following atomic Skills:

Atomic Skill	Purpose	File Path
sox-control-design	SOX Internal Control Framework Design	skills/sox-control-design/SKILL.md
approval-matrix	Approval Authority Matrix Management	skills/approval-matrix/SKILL.md
control-testing	Internal Control Testing Execution and Evaluation	skills/control-testing/SKILL.md
control-deficiency	Internal Control Deficiency Identification and Remediation	skills/control-deficiency/SKILL.md

---

Finance Skills — internal-control master skill