What is the first step in a walkthrough process?

The first step in a walkthrough process is to plan and prepare. This stage is crucial as it involves setting objectives, identifying the processes and controls to be reviewed, and determining the scope of the walkthrough. Proper planning ensures that the walkthrough is effective and efficient, allowing the team to collect relevant data and understand the specific areas that require focus. Preparation also often includes gathering necessary documentation, such as process maps or control descriptions, which can guide the review and facilitate robust understanding during subsequent steps in the walkthrough.

This foundational step establishes the framework for conducting the walkthrough, ultimately leading to a more organized and successful evaluation of the system or processes in question. Once this is completed, the team can move on to obtaining an understanding of the processes, performing the actual walkthrough, and creating documentation about the findings.