Walkthrough
Also known as: Process walkthrough, Tracing, End-to-end walk
A walkthrough is a procedure where an auditor traces a single transaction or event from its origin through every step of a business process until it reaches the final output. The goal is to confirm that controls are implemented as documented and to verify the practitioner's understanding of the data flow.
In practice
An auditor may sit with a system administrator to observe the real-time creation, approval, and provisioning of a new user account to ensure each required security check is performed.
More terms
Data Protection Impact Assessment · Test of details · Inherent risk · Sampling · Significant deficiency · Materiality · PBC list · Unqualified opinion