Walkthrough test
A walkthrough traces a transaction through a process from initiation to recording and reporting, helping the auditor understand the system and whether controls have been implemented. It can combine inquiry, observation and inspection.
Worked example
The auditor follows one purchase from purchase order through receipt, invoice approval and ledger entry.
Common mistake
A single walkthrough does not necessarily demonstrate that a control operated effectively throughout the period.
Where it appears in your exams
| Qualification | Exam | Relationship | Period |
|---|---|---|---|
| ACCA | AA | Supporting | September 2026–June 2027 |