Sarbanes-Oxley Walkthrough Guidance for General IT Controls

This guide provides auditors with a comprehensive breakdown of a Sarbanes-Oxley walk-through for general IT controls.

In this sample, walk-throughs are conducted by the external auditor and are meant to confirm the auditor’s understanding of the processes relevant to financial reporting and the design of relevant controls, confirm key risks and controls that affect financial reporting, and trace a transaction from start to finish. The process owner is responsible for designing, documenting and implementing controls and communicating control requirements to team members. The process team member is responsible for understanding the process and controls.