Performing Walkthroughs: Cash Cycle

The audit standards require auditors to understand their clients� accounting systems and internal controls. A great way to gain this understanding is by executing a walkthrough. This course will outline the parts of the cash cycle, walkthrough procedures that should be performed, and control deficiencies that are commonly identified while performing a walkthrough of the cash cycle.

Upon completion, learners will be able to:
1. Perform procedures during walkthrough of the cash cycle
2. Recall the parts of the cash cycle
3. Identify common control deficiencies while performing a walkthrough of the cash cycle