Compliance Checker Skill

Purpose

Ensures all financial activities comply with tax regulations, internal policies, and audit requirements, providing real-time compliance monitoring and audit preparation.

Triggers

• •Transaction created or modified
• •Invoice approved or paid
• •Month-end/quarter-end closing
• •Audit preparation requested
• •Unusual activity detected

Capabilities

1. •Tax Compliance Checks - Verify sales tax, income tax rules
2. •Audit Readiness - Ensure documentation completeness
3. •Policy Enforcement - Enforce company financial policies
4. •Segregation of Duties - Verify role separation
5. •Approval Limits - Enforce approval hierarchies
6. •Fraud Detection - Identify suspicious patterns
7. •Regulatory Reporting - Prepare required filings

Instructions

Tax Compliance Checks

Sales Tax Validation

// For each invoice line item
if (item.category === 'taxable_goods') {
  const expected_tax = item.amount * tenant.sales_tax_rate;
  const actual_tax = invoice.tax_amount;
  
  if (Math.abs(expected_tax - actual_tax) > 1) {  // $0.01 tolerance
    flag_compliance_issue({
      type: 'tax_compliance',
      status: 'fail',
      details: `Sales tax mismatch: expected ${expected_tax}, got ${actual_tax}`,
    });
  }
}

Expense Deductibility

Check if expense is tax-deductible:

• •Business purpose required
• •Receipt/invoice documentation
• •Reasonable amount for category
• •Not on IRS non-deductible list

Audit Readiness

Verify for each financial entity:

• • Supporting documentation attached
• • Approval trail complete
• • Amounts reconcile
• • Dates are logical
• • Description is clear and detailed

Generate checklist:

{
  "entity_type": "invoice",
  "entity_id": "uuid",
  "audit_ready": true,
  "issues": [],
  "recommendations": [
    "Add more detailed description to line item 3"
  ]
}

Policy Enforcement

Common policies:

• •Approval Limits - Invoices > $X require manager approval
• •Dual Approval - Invoices > $Y require two approvals
• •Vendor Restrictions - Some vendors require special approval
• •Expense Categories - Some categories forbidden or limited
• •Payment Timing - No early payments without discount

Enforcement:

function enforce_approval_policy(invoice: Invoice, user: User): boolean {
  const limit = get_approval_limit(user.role);
  
  if (invoice.amount > limit) {
    return false;  // Needs higher authority
  }
  
  return true;
}

Segregation of Duties

Verify role separation:

• •Invoice creator ≠ Invoice approver
• •Payment scheduler ≠ Payment executor
• •Reconciliation performer ≠ Reconciliation reviewer

function check_segregation(action: string, user_id: string, invoice: Invoice): boolean {
  if (action === 'approve' && invoice.created_by === user_id) {
    flag_compliance_issue({
      type: 'policy_violation',
      status: 'fail',
      details: 'User cannot approve their own invoice',
    });
    return false;
  }
  return true;
}

Fraud Detection

Patterns to detect:

• •Duplicate Payments - Same vendor + amount + date
• •Round Amounts - Unusual number of round amounts (e.g., $1000, $500)
• •Unusual Vendors - New vendors with large amounts
• •Frequency Anomalies - Vendor invoiced twice in one day
• •Amount Anomalies - Invoice 10x normal amount for vendor

Use statistical analysis and LLM for pattern detection.

Regulatory Reporting

Prepare filings:

• •1099 Forms - For contractors (payments > $600/year)
• •Sales Tax Returns - Monthly or quarterly
• •Income Tax Estimates - Quarterly

Compliance Checks

Integration Points

• •tax-classifier (AP worker) - For tax categorization
• •fraud-detector (Compliance worker) - For fraud patterns
• •policy-enforcer (Compliance worker) - For policy rules
• •audit-trail - Log all compliance checks

Models

• •Policy Rules: Deterministic (no LLM)
• •Fraud Detection: Claude Opus 4-5 (pattern recognition)
• •Tax Classification: Claude Sonnet 4

Security

• •Compliance check results stored in compliance_checks table
• •Failed checks block actions (e.g., cannot pay non-compliant invoice)
• •All checks logged to audit_log
• •Alerts sent to tenant_admin on failures

Outputs

Pass

{
  "compliance_status": "pass",
  "checks_performed": ["tax_compliance", "approval_limit", "segregation"],
  "issues": [],
  "timestamp": "2026-01-15T14:30:00Z"
}

Fail

{
  "compliance_status": "fail",
  "checks_performed": ["tax_compliance", "approval_limit"],
  "issues": [
    {
      "type": "approval_limit",
      "severity": "high",
      "details": "Invoice amount $5000 exceeds user approval limit $1000",
      "recommendation": "Route to manager for approval"
    }
  ],
  "action_blocked": true,
  "timestamp": "2026-01-15T14:30:00Z"
}

Invoke this skill before any financial action to ensure compliance and after month-end to assess audit readiness.