Certified Information Systems Auditor Practice Exam 2025 - Free CISA Practice Questions and Study Guide

Using a walkthrough during an audit serves several key purposes, and one of its primary objectives is to evaluate control effectiveness. A walkthrough involves tracing a transaction through the various stages of a business process, which allows auditors to observe and assess the controls in place at each step. By doing so, auditors can determine whether these controls are functioning as intended and whether they are adequately designed to prevent or detect errors or irregularities.

This practical approach not only helps in assessing the existing controls but also provides insights into how transactions are processed within the organization. Ultimately, evaluating control effectiveness through walkthroughs contributes to the auditor's overall understanding of the organization's risk management and governance processes, informing their judgment about the reliability of financial reporting and compliance with relevant regulations.

In contrast, other options are important aspects of the audit process but are not the primary focus of a walkthrough. For instance, validating the audit plan typically occurs before the actual audit procedures and doesn't focus on the hands-on evaluation of processes. Mapping out business processes is an essential activity, but it's often addressed through documentation rather than a walkthrough. Confirming the reliability of financial data may be an outcome of evaluating controls but is not the immediate objective during a walkthrough.