A system walkthrough is primarily used to:
A) test balances.
B) test details of transactions.
C) gain an understanding of internal controls.
D) determine acceptance of the client.

Question

Quizplus · Accepted Answer

A system walkthrough is used to gain an understanding of internal controls, including the policies, procedures, and activities that the organization has implemented to ensure that its objectives are met efficiently and effectively. The walkthrough should emphasize the interaction among the various activities that make up the system and should provide the auditor with the necessary knowledge to assess control risk and to design further audit procedures. It is not primarily used to test balances or details of transactions, nor to determine acceptance of the client.

A System Walkthrough Is Primarily Used To