Walk-through test
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A walk-through test is a procedure under financial audit performed by auditors.
The purpose of walk-through tests is for the auditors to establish that their recording of the accounting and internal control system is adequate.
Auditors trace a number of transactions from source to destination in the system, and vice versa.
It is common for walk-through tests to be performed at the same time as tests of controls, where auditors are reasonably confident that systems are recorded adequately.
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