Week 5 - Walk-Through Tests Flashcards
(4 cards)
1
Q
What is a walk-through test?
A
Follow some transactions from beginning of the system to the end to see if the controls you expect are there
2
Q
What does a walk-through test enable?
A
Enables the auditor to understand the system and/or check that the system has been correctly recorded
3
Q
Initial assessment if…
A
Appropriate controls are in place
4
Q
What is important to remember about a walk-through?
A
NOT a test of controls
