Tracing the processing of a transaction from initiation to its recording in the records is called:

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Tracing the processing of a transaction from initiation to its recording in the records is called a walk-through. This is a technique often used to evaluate the effectiveness of internal controls over financial reporting. It involves following a transaction from its initiation through all the steps in the accounting system to ensure that all controls are operating effectively and that the transaction is being properly recorded in the financial statements. Control risk assessment, internal control test, and substantive test of transactions are all related to auditing and testing internal controls but do not specifically refer to tracing the processing of a transaction.

Tracing the Processing of a Transaction from Initiation to Its