Internal audit walkthrough template

Start by clearly defining the scope and objectives of the walkthrough. Use standardized templates to ensure consistency, and involve key stakeholders to better understand the process. Regularly update documentation and train staff on audit expectations. Tools like the digital form above can also simplify data collection and analysis.

The main challenges include collecting all necessary documentation, getting cooperation from various teams, and identifying inefficiencies that may not be immediately visible. Walkthroughs can also become complicated if processes are poorly documented or if employees don’t have a clear understanding of audit expectations and procedures.

Processes reviewed often include financial reporting, supply chain management, IT controls, and compliance workflows. For example, in manufacturing, walkthroughs might focus on quality control procedures, while in healthcare, they could evaluate patient data handling. The goal is to address high-risk or critical workflows that affect overall operations.

Process mapping focuses on visually outlining how a process works, while a walkthrough involves actively reviewing the process in real time to identify risks and inefficiencies. Walkthroughs often use process maps as a tool but go further by evaluating compliance and controls.