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Governance, Risk, Audit & Privacy · Intermediate

Walkthrough

Following a transaction from origination through processing and reporting to understand and confirm a process and its controls.

Definition

Walkthroughs combine inquiry, observation, and inspection of documents to confirm the auditor's understanding of the process and identify key controls. They help evaluate design effectiveness but generally do not prove operating effectiveness over time.

Example

The auditor follows one purchase order from requisition to payment to identify approval controls.

Exam tip

A walkthrough tests design and implementation, not ongoing operating effectiveness.

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