Audit Document Quality Checker

Overview

This skill reviews audit-related documents against 12 quality check categories and produces a structured quality score (0-100) with a detailed findings list. Each finding includes severity (High/Medium/Low), location in the document, description, and recommended fix.

When to Use

• Reviewing a control design document before submission to external auditors
• Checking the quality of a bottleneck analysis or risk assessment report
• Verifying consistency across audit-related documentation (terminology, currency, accounting standards)
• Validating that a document covers all required audit assertions (C/A/V/CO/E)
• Ensuring open questions and TBD items are properly tracked
• Pre-publication quality gate for any document that will be used in an audit context

Prerequisites

None. This is a knowledge-based skill that uses reference documents to guide the review.

Workflow

Step 1: Identify the Target Document

Read the document to be reviewed. Determine the document type:

Document Type	Description	Priority Categories
Control Design Document	Internal control procedures, SoD analysis, KPIs	Categories 5, 7, 8 (weighted higher)
Bottleneck Analysis	Process bottleneck identification and risk assessment	Categories 3, 5, 6
Requirements Definition	Business or system requirements for audit-related systems	Categories 3, 6, 9
Audit Report	Findings, recommendations, management responses	Categories 1, 9, 12
Process Inventory	As-Is or To-Be process documentation	Categories 4, 9, 11

Step 2: Load Check Rules

Load references/check_rules.md to obtain the 12 check categories and their detailed rules.

Step 3: Analyze Against 12 Categories

Systematically review the document against each of the 12 categories:

1. Terminology Consistency (10 pts)
2. Currency/Unit Consistency (10 pts)
3. Accounting Standards Alignment (15 pts)
4. Section Numbering/Cross-References (5 pts)
5. Control Logic Consistency (15 pts)
6. Materiality Criteria Application (10 pts)
7. Assertion Coverage (10 pts)
8. SoD Analysis Presence (5 pts)
9. Open Items Management (10 pts)
10. Preventive/Detective Classification (5 pts)
11. Success Criteria Definition (5 pts)
12. Metadata Freshness (5 pts)

For each category, record findings with severity:

• High: Audit risk — could lead to material misstatement or regulatory non-compliance
• Medium: Quality gap — reduces document reliability but not immediately dangerous
• Low: Cosmetic — formatting, minor inconsistencies that don't affect substance

Step 4: Calculate Score

Load references/scoring_model.md and apply the scoring model:

1. Determine the document type (Step 1) and look up the multiplier table in references/scoring_model.md Section 4
2. For each category, calculate weighted deductions: Weighted_Deduction = Σ (Severity_Points × Multiplier) where Severity_Points are High=5, Medium=3, Low=1 and Multiplier is ×1.5 (priority), ×1.0 (standard), or ×0.5 (lower-priority)
3. Calculate category score: Category_Score = max(Base_Points - Weighted_Deduction, 0)
4. Sum all 12 category scores for the total (0-100)

Step 5: Generate Output

Use assets/review_output_template.md to format the final output:

1. Score summary table
2. Category-by-category score breakdown
3. Findings list (sorted by severity, then category)
4. Overall assessment paragraph

Output Format

The output follows the template in assets/review_output_template.md and includes:

• Total Score: 0-100 with quality tier label
• Score Tiers: 90+ (High Quality), 70-89 (Improvement Recommended), 50-69 (Revision Required), <50 (Critical Risk)
• Category Breakdown: Per-category score and finding count
• Findings Table: Severity, category, location, description, recommended fix
• Overall Assessment: 1-2 paragraph summary with prioritized action items

Quality Tier Definitions

Tier	Score Range	Meaning	Recommended Action
High Quality	90-100	Ready for audit submission	Minor polish only
Improvement Recommended	70-89	Fundamentally sound but has gaps	Address Medium/High findings
Revision Required	50-69	Significant gaps that undermine reliability	Major revision before use
Critical Risk	0-49	Document is not audit-ready	Rebuild with proper framework

Resources

Type	File	Purpose	When to Load
Reference	references/check_rules.md	12 check categories with detailed rules, severity criteria, and examples	Step 3: Load before analyzing the document
Reference	references/scoring_model.md	Scoring calculation: base points, deduction rules, document-type multipliers, tier definitions	Step 4: Load before calculating score
Asset	assets/review_output_template.md	Output template with placeholder variables for structured review results	Step 5: Use as output format

Integration with audit-control-designer

This skill can be used to review documents generated by the audit-control-designer skill. The recommended workflow is:

1. Generate control design with audit-control-designer
2. Review the generated document with audit-doc-checker
3. Address findings and iterate until score reaches 70+