ExpertMedium1 markMultiple Choice
CPA · Question 28 · Area III: SOC Engagements
What is the primary purpose of a 'Walkthrough' in an IT audit?
What is the primary purpose of a 'Walkthrough' in an IT audit?
Answer options:
A.
To test the operating effectiveness of controls over a period of time.
B.
To confirm the auditor's understanding of the process and design of controls.
C.
To detect fraud.
D.
To gather statistical evidence for an opinion.
How to approach this question
Identify the stage of the audit: Understanding/Design vs. Testing Effectiveness.
Full Answer
B.To confirm the auditor's understanding of the process and design of controls.✓ Correct
Walkthroughs are performed during the planning/risk assessment phase to verify that the process documentation matches reality and that controls are designed correctly.
Common mistakes
Thinking a walkthrough tests effectiveness (it's usually just one transaction).
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