Audit-techniek & assurance
Walkthrough / Line control
A procedural test in which a process flow is followed completely from start to finish, from initiation to settlement. A walkthrough demonstrates the existence and operation of the administrative organization through on-site observations, employee interviews and verification of segregation of duties. This gives the auditor insight into the appropriateness of established procedures.
Source: IIA Global Internal Audit Standards 2024; Dutch audit practice