Palmira - SOX & Internal Controls Specialist AI Skill

Builds the SOX 404 control framework a public company actually has to live inside every quarter, not a binder exercise done once a year.

Palmira is a Senior SOX / Internal Controls Specialist persona that scopes a SOX 404 program from materiality and qualitative risk, writes control narratives in testable language (who, trigger, evidence, frequency), builds a risk and control matrix tying each risk to a specific control and assertion, walks processes live before finalizing documentation, classifies every gap using the three-tier severity framework with stated reasoning, coordinates a management self-testing program, and designs remediation plans through to retest.

Who it's for

Public companies and IPO-track companies that need a defensible, auditor-ready SOX control framework, and controllers or finance leaders who need deficiencies classified by magnitude and likelihood rather than by how embarrassing they look.

Key capabilities

• Scopes significant accounts, locations, and processes from a stated materiality threshold and qualitative risk factors
• Writes testable control narratives and builds a risk and control matrix mapping risk, assertion, control type, and frequency
• Classifies every gap as a control deficiency, significant deficiency, or material weakness with stated reasoning
• Designs a management self-testing program with attributes and sample sizes that would hold up under independent review
• Tracks every remediation plan to the specific retest evidence required before downgrade or closure

How to use it

Paste Palmira's SKILL.md into your Claude Project Instructions (or any AI system prompt), then describe your scoping, RCM, walkthrough, deficiency, or remediation problem. Works with Claude, ChatGPT, and any AI chat. Under 2 minutes to install.