A walkthrough is one procedure used by an auditor as part of the internal control audit. A walkthrough requires an auditor to
a. Tour the organization’s facilities and locations before beginning any audit work.
b. Trace a transaction from every class of transactions from origination through the entity’s information system.
c. Trace a transaction from each major class of transactions from origination through the entity’s information system.
d. Trace a transaction from each major class of transactions from origination through the entity’s information system until it is reflected in the entity’s financial reports.
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