Walkthroughs and inquiries are often used to obtain an understanding of internal controls.

Question

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Walkthroughs and inquiries are commonly used by auditors and evaluators to obtain an understanding of the design and implementation of internal controls. These methods involve going through a process or system step-by-step and asking questions about the internal controls in place. This understanding helps auditors and evaluators determine the effectiveness of the controls and the extent of testing needed to be performed.

Walkthroughs and Inquiries Are Often Used to Obtain an Understanding