The PRIMARY reason for an IS auditor to perform a functional walk-through of a business process during the preliminary phase of an audit assignment is to:

The correct answer is B. understand the key areas. A functional walk-through is conducted early in the audit to familiarize the auditor with the business process, its scope, flow and critical activities. This foundational understanding enables proper risk assessment and planning of detailed control tests later in the engagement.

Submitted by zhang_li· Apr 18, 2026Information System Auditing Process

Question

Options

Aidentify control weaknesses in the business process
Bunderstand the key areas
Coptimize the business process
Dunderstand the resource requirements

How the community answered

(29 responses)

B
90% (26)
C
7% (2)
D
3% (1)

Explanation

A functional walk-through is conducted early in the audit to familiarize the auditor with the business process, its scope, flow and critical activities. This foundational understanding enables proper risk assessment and planning of detailed control tests later in the engagement.

Topics

#Audit planning#Preliminary audit procedures#Business process understanding

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