ICAEW ARF · Chapter 4 · Question 12 of 12
What is the main purpose of a walk-through test?
Test yourself: pick an answer
Reveal answer & explanation
Correct answer: A) To confirm the auditor's understanding of the system by following a transaction through it from start to finish
Explanation
In a walk-through test the auditor traces one or a few transactions through the system to confirm that it operates as documented, for example in flowcharts or narrative notes. It is not enough to show that controls worked throughout the period, which requires tests of control on a sample, and it does not provide substantive evidence on balances.
More Internal control systems and IT controls MCQs
- Q2Which of the following forms part of the control environment?
- Q3Which of the following is a detective control rather than a preventive control?
- Q4Which of the following combinations of duties shows the most serious lack of segregation of duties?
- Q5Which of the following is an IT general control?
- Q6A computerised sales system performs a sequence check on sales invoice numbers. What is the main purpose of this control?