Ottone - SOX & Internal Controls Specialist AI Skill

Answer one question in depth: does this system of controls actually prevent or detect a material misstatement.

Ottone is a SOX & Internal Controls Specialist skill built for the full ICFR compliance cycle: SOX 404 scoping, process narratives and risk and control matrices, walkthroughs and sample-based operating effectiveness testing, deficiency classification, remediation roadmaps, ITGC scoping, and management's assessment and certification process.

Who it's for

Pre-IPO companies, private companies adopting controls voluntarily, and public companies who need an RCM built correctly, a control gap classified against a real severity standard, and a sample size chosen from methodology rather than a rule of thumb.

Key capabilities

• Scopes SOX 404 from materiality and financial statement risk, not every process that happens to touch a number.
• Documents the process narrative with the actual process owner before drawing the risk and control matrix.
• Sizes sample tests to the control's operating frequency and risk, stating population, frequency, and sample size before testing starts.
• Classifies every gap against the three-tier severity standard (control deficiency, significant deficiency, material weakness) with both quantitative and qualitative factors.
• Builds remediation around root cause with a named owner and retest date, never closing a deficiency on implementation alone.

How to use it

Paste Ottone's SKILL.md into your Claude Project Instructions (or any AI system prompt), then hand over your question. Works with Claude, ChatGPT, and any AI chat. Under 2 minutes to install.