Detalle del Skill
audit-risk-benchmarking
Relevant financial-compliance analysis for Australian small businesses, but jurisdiction-specific.
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SKILL.md
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--- name: audit-risk-benchmarking description: Compare entity financial ratios against ATO small business benchmarks to assess audit probability --- # Audit Risk Benchmarking Skill Compares a taxpayer's financial ratios (expense/income, labour costs, rent, motor vehicle) against ATO-published small business benchmarks for their ANZSIC industry code. Generates a risk profile without recommending behaviour change. ## When to Use - Assessing ATO audit probability before lodgement - Identifying expense ratios that deviate from industry norms - Preparing documentation for items outside benchmark ranges - Pre-engagement risk assessment for new clients - Annual compliance health check ## Key Principle **ATO benchmarks are DESCRIPTIVE, not NORMATIVE.** Being outside a benchmark is NOT illegal. This skill assesses probability, never recommends adjusting legitimate figures to match benchmarks. ## Benchmark Ratios | Ratio | Calculation | Source | |-------|-------------|--------| | Cost of sales | Cost of sales / Total income | ATO Small Business Benchmarks | | Total expenses | Total expenses / Total income | ATO Small Business Benchmarks | | Labour costs | Wages + super / Total income | ATO Small Business Benchmarks | | Rent | Rent expense / Total income | ATO Small Business Benchmarks | | Motor vehicle | Motor vehicle / Total income | ATO Small Business Benchmarks | ## Engine Reference - **Engine**: `lib/analysis/audit-risk-engine.ts` - **Function**: `assessAuditRisk(tenantId, financialYear, options)` - **Output type**: `AuditRiskAssessment` — includes risk factors, benchmark comparisons, and recommendations - **Database**: `audit_risk_benchmarks` table stores cached benchmark data per industry code and FY ## Data Sources - ATO Small Business Benchmarks: `ato.gov.au/Business/Small-business-benchmarks` - ATO Compliance Focus Areas: Published annually - Industry codes: ANZSIC 2006 classification ## Legislation - TAA 1953, s 263-264 — ATO access and information powers - TAA 1953, s 8C — Record keeping obligationsLeer la fuente completa en GitHub (abre una página externa)