Internal Control Walkthroughs
Process interviews and sample traces through revenue, purchases, and payroll to document how controls actually operate.
Who it is for
Companies strengthening control narratives ahead of financing or year-end audit
Result
Narratives, flow sketches, and sample evidence packs for selected cycles
Included
- Interviews with process owners
- Sample transaction traces
- Gap notes for missing authorisations or segregation
- Updated control matrix excerpt
Not included
- Full SOX-style testing programmes
- IT general controls deep dives
How we run it
- Select cycles with management
- Walkthrough and sampling
- Document and review findings
- Present to finance leadership