GuideInternal Controls
How to Conduct an Effective Audit Walkthrough
How to follow a real transaction from start to finish, see the process rather than hear the policy, and close with a confirmed process map and evidence list.
PDF • 6 Pages • Free
Checklist
Audit Walkthrough Checklist
Confirm how a process actually works before testing: trace a real transaction, watch each system step and hand-off, capture workarounds and overrides, then compare practice with policy.
What you'll find inside
- Preparation checks: a real transaction to trace, the documented procedure, expected risks and controls, and open questions
- Observation checks: system steps, hand-offs, who initiates and approves, manual workarounds and how urgent cases are handled
- Validation checks: supporting screenshots and logs, practice versus policy, control frequency, override points and an updated process map
- Risk prompts on control bypass, one-person control of an outcome and exceptions that have become normal practice
- An “evidence to retain” list for your workpapers, plus a Done / Review / N/A status key, with space for auditor notes and testing exceptions
- A completion page with six closing checks and a final conclusion, owner and follow-up date
Best for
- New Internal Auditors
- Internal Auditors
- Operational Auditors
- Finance Auditors
Resource information
- Format:
- Pages:
- 6
- Price:
- Free
- Registration:
- Not required
© Salih Ahmed Islam
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