A system walkthrough is primarily used to help the auditor
A) test the ending account balances.
B) test the details of transactions.
C) determine whether internal controls have been properly implemented.
D) determine whether the audit engagement should be accepted.

Question

Quizplus · Accepted Answer

A system walkthrough is primarily used to evaluate the implementation of internal controls in a system. The auditor walks through each step of a process to identify potential control weaknesses and determine whether the controls in place are designed and operating effectively. This helps the auditor determine whether the system is reliable and trustworthy for producing accurate financial statements.

A System Walkthrough Is Primarily Used to Help the Auditor