Purchase Walkthrough

Purchase Walkthrough

The Purchase Walkthrough Test follows a single purchase transaction from initiation through to recording in the accounting system to evaluate the effectiveness of internal controls within the purchasing process. This test helps auditors understand the end-to-end workflow—from requisition and approval to receipt and payment—and verify that controls are properly designed and operating as intended. It provides assurance that purchases are authorised, accurately recorded, and supported by appropriate documentation.

There are two versions of this test: “Goods” and “Services”. The document requirements are different for each of these two tests. The Goods test requires a delivery note and the Services test does not require a delivery note.

Required documents

  • Purchase Invoice

  • Purchase Order

  • Bank Statement

Matching behavior

AuditBot will match your documents together using the following logic:

  • Purchase Order will be matched to Purchase Invoice by Order Reference

  • Purchase Invoice will be matched to Nominal Ledger by Order Reference or Invoice Reference (this is a setting you can control at the start of the test)

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