What is the purpose of requesting presentations and walk-throughs at the beginning of an audit?

Requesting presentations and walk-throughs at the beginning of an audit serves the critical purpose of gaining a clear understanding of the processes, systems, and operations that will be audited. This initial phase is essential for identifying the specific samples needed for testing and pinpointing areas that require detailed audit coverage. By engaging with the relevant staff and observing their processes firsthand, auditors can clarify expectations, assess risks, and gather the necessary context to create a targeted and effective audit plan.

These interactions not only provide insights into operational workflows but also highlight the key areas where potential issues may arise, enabling auditors to allocate their resources more efficiently. Understanding these dynamics at the outset enhances the overall quality and depth of the audit and ensures that it addresses the most significant risks and compliance requirements.