Engagement
Control Walkthrough
Structured walkthroughs of key financial processes to locate where fraud indicators or posting errors can enter the ledger.
Walkthroughs ground later testing in how work actually happens. We sit with cashiers, AP clerks, revenue accountants, and supervisors to see authorizations, handoffs, and overrides. The goal is not a thick manual—it is a clear map of where an irregular posting could survive unnoticed.
Who it is for
Organizations preparing for external audit, board inquiry, or post-incident remediation.
What you receive
Process narrative, control points noted, and a shortlist of high-risk posting paths for later testing.
Included
- Interviews with process owners
- Observation of a live transaction path where feasible
- Documented narrative and flowchart notes
- Risk shortlist for subsequent exception work
Not included
- Full SOX-style documentation package unless scoped separately
How the work moves
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Select
Agree which processes matter most: cash, revenue, purchasing, payroll, or inventory.
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Walk
Follow a real transaction from initiation to ledger posting with the people who perform it.
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Note
Record where overrides occur and where evidence is thin.
Preparation
Identify process owners and arrange access to live systems or printouts used in daily work.