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.