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DISCUSSIONS > IIA GENERAL DISCUSSION AREA [ REFRESH ]
Thread Title: Walkthrough Objectives
Created On Monday June 03, 2013 2:28 PM
  Walkthrough Objectives


IARanger


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Monday June 03, 2013 2:28 PM

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I am trying to find IIA guidance for the objectives for performing a walkthrough. This is for internal controls documented for SOX. My experience has been to:
1. Evaluate design of the control; and
2. Evaluate operational effectiveness of the control.

Evaluate design to ensure appropriate risks and assertions are covered. Operational effectiveness is evaluated by testing a sample of one to ensure the control is operating as intended.

Currently engaged in discussions that walkthroughs are to evaluate design only. Pointing to specific IIA guidance would be helpful.

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DISCUSSIONS > IIA GENERAL DISCUSSION AREA [ REFRESH ]
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