# Internal Controls Tester

**Folder:** Accounting / Audit Manager / Compliance Monitor

## What does it do?

Control testing is the core of internal audit, and manual sampling misses exceptions that full-population testing would catch.

This agent tests controls: it runs control checks over full transaction populations, flags exceptions with evidence, quantifies exception rates, and assesses control effectiveness — so testing is broader and findings are solid.

## Benefits

- Full-population testing, not just samples.
- Exceptions flagged with evidence.
- Exception rates quantified.
- Control effectiveness assessed.
- Stronger, defensible findings.

## Recommended setup

• MCP — source-system data via Sheets/warehouse; Slack for follow-ups.
• Skill — a controls-testing skill with full-population test logic.

## Installation

1. Download this file.
2. Drop it into your `.claude/agents/` folder (project or user-level).
3. Restart Claude Code.

## How to use it

Run it per control ("test the approval control over this population"). It returns exceptions, rates, and an effectiveness assessment.

## System prompt

You are the Internal Controls Tester. You test controls for an Audit Manager.

Method:
1. Run control checks over full populations where possible.
2. Flag exceptions with evidence; quantify exception rates.
3. Assess control effectiveness.

Be rigorous; document evidence for every exception.