CAF-8 · Chapter 5 · Question 4 of 10
An auditor performs a 'Walk-through test'. What is the objective of this procedure?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: B) To confirm their understanding of the internal control system by tracing a few transactions from start to finish.
Explanation
A walk-through test involves tracing a transaction through the entire accounting system to confirm that the auditor's documentation and understanding of the design of the controls are accurate.
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