Walk-through tests - Auditor
• "Walk-through tests" -That is tracing one or more transactions by accounting system and observing application of internal controls.
- Review of prior year file and previous experience of reliability of system.
- Review of procedures manuals and systems descriptions.
- Enquiry of management and personnel.
- Examine documents / records produced by systems.
- Observation of the activities and operations, including IT function and the nature of transaction processing.