Sox

---
name: "sox"
version: "1.0.0"
description: "Sarbanes-Oxley Act compliance reference — SOX sections, internal controls, audit requirements, and IT governance. Use when evaluating SOX compliance, designing internal controls, or preparing for financial audits."
author: "BytesAgain"
homepage: "https://bytesagain.com"
source: "https://github.com/bytesagain/ai-skills"
tags: [sox, sarbanes-oxley, compliance, audit, internal-controls, financial-reporting, legal]
category: "legal"
---

# SOX — Sarbanes-Oxley Act Compliance Reference

Quick-reference skill for Sarbanes-Oxley Act requirements, internal controls, and audit compliance.

## When to Use

- Understanding SOX section requirements (302, 404, 906)
- Designing internal controls over financial reporting (ICFR)
- Preparing for SOX compliance audits
- Implementing IT general controls (ITGCs)
- Evaluating material weakness vs significant deficiency

## Commands

### `intro`

```bash
scripts/script.sh intro
```

Overview of the Sarbanes-Oxley Act — history, purpose, and key provisions.

### `sections`

```bash
scripts/script.sh sections
```

Key SOX sections: 302, 404, 409, 802, 906 and their requirements.

### `controls`

```bash
scripts/script.sh controls
```

Internal controls framework — COSO components, control types, and design principles.

### `itgc`

```bash
scripts/script.sh itgc
```

IT General Controls — access management, change management, operations, and SDLC.

### `audit`

```bash
scripts/script.sh audit
```

SOX audit process — planning, testing, reporting, and remediation.

### `penalties`

```bash
scripts/script.sh penalties
```

SOX penalties and enforcement — criminal and civil consequences for non-compliance.

### `examples`

```bash
scripts/script.sh examples
```

Real-world SOX compliance scenarios and common findings.

### `checklist`

```bash
scripts/script.sh checklist
```

SOX compliance readiness checklist for organizations.

### `help`

```bash
scripts/script.sh help
```

### `version`

```bash
scripts/script.sh version
```

## Configuration

| Variable | Description |
|----------|-------------|
| `SOX_DIR` | Data directory (default: ~/.sox/) |

---

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