Sarbanes-Oxley Auditor Walk-Through Guide

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A Guide to the Importance of the Sarbanes-Oxley Auditor Walkthrough

Use this guide to help prepare company personnel for the walk-through process related to Sarbanes-Oxley Section 404 compliance.

This sample states that auditors are required to perform at least one walk-through for each significant class of transactions. Walk-through procedures include the external auditors tracing a transaction from origination through company information systems until it is reflected in company financial reports. Walk-throughs also consist of the auditors interviewing several personnel about their understanding of what is required by the company’s prescribed procedures and controls and determining whether the processing procedures are performed as originally understood and on a timely basis.

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