워크쓰루 (walk-through)

워크쓰루에 대해 명쾌히 나온 설명이 없어서, 찾아본 내용 아래와 같이 공유합니다. 

‘Walkthrough’ has been identified as the most effective means for an auditor to obtain/confirm his/her understanding of how internal control over financial reporting is designed and operates to evaluate and test its effectiveness. It includes making inquiries of and observing the personnel who actually perform the controls; reviewing documents that are used in, and that result from, the application of the controls;   and comparing supporting documentation to the accounting records. From a control standpoint, a walkthrough can be defined as simply the act of tracing a transaction through organizational records and procedures-a commonsense approach to learning how a process works. Using walkthrough, internal auditors-

I. Obtain an understanding of the process flow of transactions.

II.   Confirm/obtain an understanding of the design of controls identified for all five components of internal control over financial reporting, including those related to the prevention or detection of fraud.

III. Determine the scope of their audit.

IV.  Evaluate the effectiveness of the design of controls, and confirm whether controls have been placed in operation-in other words can use walkthrough as a means of testing the identified controls.

In practice, internal auditors conduct and document walkthroughs as a   key part of their preliminary survey. Two very popular ways to conduct walkthroughs are -

1. Interview.

2. Observation.

즉, 내부통제가 그 효과성을 평가하고 테스팅하기 위해 어떻게 설계되었고 운영되는지를 알아보기 위해 수행하는 것은 워크쓰루라고 하며, 

이 때 실제 업무 담당자에게 질문을 하고, 사용된 문서를 검토하고, 지원문서들 비교하고. 이렇게 한다는 것이다. 

이 때 인터뷰와 관찰이 같이 수반된다는 것. 

이제 확실히 알았음.