Republic of the Philippines

CIVIL AVIATION AUTHORITY OF THE PHILIPPINES

Audit Execution Form No. __

WALKTHROUGH TEST WORK PAPER

Name of Office/Process/System:________________________________________________

Activity No. Control Activity Document Examined Procedures Done Audit Notes

Authorization Daily Monitoring Report Vouching

Review and approval on Aircraft Operations
and Airport Traffic
(DMRAOAT)

Verification Airline’s Summary of Check mathematical

Outgoing Passengers accuracy
(ASOP)

Reconciliation Airlines Remittance Reconciliation

Report (ARR).

Verification Terminal Fee Ticket

Checklist

Training Teller’s Accountability

Review and approval Report
Verification

Verification Cash Receipts Record

Verification List of Qualified

Exempted Student

Prepared by: Reviewed by:

_________________________ ___________________________
Audit Team Leader Internal Auditor

Performing a Walkthrough

From a control standpoint, a walkthrough is simply the act of tracing a transaction through
organizational records and procedures - that is how transactions are initiated, authorized,
recorded, processed, and reported - a commonsense approach to learning how a process
works.

1. It is “cradle to grave” or from “womb to tomb” concept, where the auditor traces a
transaction from origination until it is reflected in the reports.
2. Auditors should consider using the walkthrough as an initial means of determining
whether policies and practices have been communicated and implemented.
3. Auditors traditionally have relied on walkthrough as a way of developing an
understanding of the organization’s internal controls; critical information that these
procedures provide the following:
a. An understanding of transaction flow and control design, particularly with
respect to controls that may help prevent or detect fraud.
b. A determination of whether controls have been designed effectively and
actually placed in operation.
c. An identification of points in organizational processes where errors might
occur.