Performing Walkthroughs: Investment 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 investments cycle, walkthrough procedures that should be performed, and control deficiencies that are commonly identified while performing a walkthrough of the investments cycle.
Upon completion, learners will be able to:
1. Perform procedures during walkthrough of the investments cycle
2. Recall parts of the investments cycle
3. Identify common control deficiencies while performing a walkthrough of the investments cycle