What is an audit walkthrough?
An audit walkthrough follows a transaction or process from beginning to end so the auditor can understand how the process actually operates, which systems and people are involved, and whether relevant controls have been implemented.
The walkthrough usually combines enquiry with inspection or observation. A good walkthrough does not stop at asking management to describe the process. The auditor traces what happens using supporting documents, screens, reports or records, asks follow-up questions and considers where the description differs from the evidence.
Walkthroughs help the team validate the process narrative, identify risks, understand control points and find manual workarounds or system dependencies that may not appear in formal documentation. They are particularly valuable where the client has weak process notes or the process has changed since the prior year.
The administrative burden comes afterwards: turning a conversation and a bundle of evidence into a clear narrative, map and set of conclusions. AI can prepare that first draft quickly, but the auditor still needs to confirm that the documented process reflects what was observed and that contradictory evidence has been addressed.
References: IAASB ISA 315 resources