{"name":"mcorbett51090-internal-audit-plugins-internal-audit","owner":{"name":"ClaudePluginHub"},"plugins":[{"name":"mcorbett51090-internal-audit-plugins-internal-audit","source":{"source":"git-subdir","url":"https://github.com/mcorbett51090/ravenclaude","path":"plugins/internal-audit"},"description":"Internal audit team — 2 agents (internal-audit-lead, audit-engagement-specialist) for the independent assurance & advisory function over ALL risk, anchored on the IIA Global Internal Audit Standards (2024 — 5 domains / 15 principles), COSO Internal Control & COSO ERM, and the Three Lines Model. Covers the risk-based audit universe → annual plan → engagement lifecycle (planning memo/scope, risk & control matrix, test of design + operating effectiveness, attribute sampling, workpapers & evidence), findings via the 5 C's, impact×likelihood issue rating, the audit-committee report & management action plans, follow-up/remediation validation, and the QAIP + external quality assessment. Independence discipline: IA assures/advises, never owns controls. 3 skills, a 2-doc knowledge bank (decision tree + 2026 patterns), and 2 templates. Distinct from cybersecurity-grc (security-control assurance), regulatory-compliance (AML/financial regs), and esg-sustainability-reporting (ESG assurance). Needs ravenclaude-core.","version":"0.1.0","strict":true,"keywords":["internal-audit","iia-standards","coso","coso-erm","three-lines-model","risk-based-audit","audit-universe","risk-and-control-matrix","attribute-sampling","issue-rating","audit-committee","qaip"],"category":"testing"}]}