Certified Internal Auditor (CIA) Part 2: Practice of Internal Auditing — Question 23

Which of the following is not a primary purpose for conducting a walk-through during the initial stages of an assurance engagement?

Answer options

• A. To help develop process maps.
• B. To determine segregation of duties.
• C. To identify residual risks.
• D. To test the adequacy of controls.

Correct answer: D

Explanation

The correct answer is D because a walk-through is primarily focused on understanding processes and identifying risks rather than testing control effectiveness. Options A, B, and C are all valid purposes of a walk-through, as they involve mapping processes and assessing risks associated with duties.