Sales Walkthrough

Sales Walkthrough

The Sales Walkthrough Test traces a sample sales transaction from initiation to recording in the financial system to evaluate the effectiveness of internal controls and identify potential process weaknesses. This test helps auditors understand the flow of transactions, verify that controls are functioning as designed, and ensure that each step—from order placement to invoicing and revenue recognition—is properly executed and documented. It provides valuable insight into both the design and operational effectiveness of the sales cycle.

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 includes Period of Service date fields.

Required documents

  • Sales Invoice

  • Sales Order

  • Bank Statement

Matching behavior

AuditBot will match your documents together using the following logic:

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

  • Sales 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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