audit-controls

name	audit-controls
description	Audit segregation of duties and chart-of-accounts hygiene before trusting the books. Reach for this on a controls or data-quality question.

Skill: Audit controls

Approve = enter = reconcile is the classic control gap (§3 #5).

Step 1 — Map SoD

Who approves, enters, reconciles — separation or compensating controls (§3 #5).

Step 2 — Check approval thresholds

Payment-approval limits and exceptions.

Step 3 — Audit the COA

Duplicates, catch-alls, inconsistent coding (§3 #7).

Step 4 — Gate analysis

Don't trust reports until controls and COA are sound (§3 #5 #7).

Output

A controls + COA-hygiene read gating downstream analysis.