Master IT Audit Walkthroughs — Real Case, Real Process, Real Learning

Master IT Audit Walkthroughs — Real Case, Real Process, Real Learning

by Prabh Nair

Applied Sciences & Engineering Economics & Finance KFCMManagement accounting, bookkeeping and auditingKFCM1Auditing
🎙 Prabh Nair 👥 184K 📅 November 18, 2025 ⏱ 83 min 👁 17K 📄 tutorial 🧭 2026-08-16
Available in: English (current) Français

Keywords

ITGCaudit walkthroughchange managementcontrol testingworkpaper

Summary

This video is a comprehensive tutorial on conducting IT General Controls (ITGC) audits, presented by Prabh Nair and guest Chinmay Kulkarni. It covers the entire audit process from preparation to documentation, using a change management control as a case study. The speakers emphasize the importance of moving beyond checklist-based auditing to understanding the underlying risks and processes. Key topics include preparing for walkthrough meetings, formulating effective questions, understanding control design, identifying different change types, and documenting workpapers. The video provides practical advice on how to interact with control owners, gather evidence, and ensure segregation of duties. It also discusses the role of SOX compliance and the importance of ITGC in financial reporting. The session includes a detailed example of a workpaper, highlighting essential elements and thought processes. The speakers stress the need for critical thinking and continuous improvement in audit practices. Overall, the video serves as a valuable resource for aspiring IT auditors, offering real-world insights and best practices.

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Critical Evaluation

Value of the Information & Strength of the Argument

The video provides high practical value by offering a step-by-step guide to ITGC audit walkthroughs, based on the speakers’ extensive experience. The argumentation is solid, as they explain the rationale behind each step and question, emphasizing risk-based thinking. They effectively contrast generic questions with more probing ones, demonstrating how to elicit detailed process information. The use of a real-world case study (change management) makes the content relatable and actionable. The speakers also address common pitfalls, such as relying on yes/no answers, and provide strategies to overcome them. The emphasis on documentation and evidence collection is particularly valuable for auditors. However, the argumentation is largely anecdotal, lacking formal citations or references to specific standards, which slightly weakens its academic rigor.

Scientific Rigor, Source Quality, Title Accuracy

The video demonstrates a high level of rigor in its practical approach, referencing industry standards like PCAOB and AICPA, though not in a formal citation manner. The sources cited in the description are links to the channel’s own playlists and videos, which are relevant but not external authoritative references. The title accurately reflects the content, which is a real-world walkthrough of IT audit processes. The video does not claim to be a scientific study but rather a practical guide, so the lack of formal citations is acceptable for its purpose. The content is well-structured and logically presented, with clear sections and examples. The speakers’ expertise is evident, and they provide nuanced insights that go beyond basic theory. Overall, the video is a reliable resource for practitioners, though it should not be considered a substitute for formal training or standards.

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Title / Content Match

The title accurately reflects the content: a real-world, step-by-step walkthrough of IT audit processes, including preparation, questioning, and documentation.

Quality & Reliability

8/10

The video provides a detailed, practical walkthrough of ITGC audit processes, based on the speaker's professional experience and references to industry standards (PCAOB, AICPA). However, it lacks formal citations and is primarily anecdotal, with no peer-reviewed sources.

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Cited Sources

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Contribution & Novelties

The video offers a practical, real-world perspective on ITGC audit walkthroughs, which is often missing in theoretical resources. It provides a structured approach to preparing for and conducting walkthrough meetings, with specific question sets and documentation examples. The emphasis on critical thinking and risk-based auditing is a valuable addition to the field. The video also highlights common pitfalls and how to avoid them, making it a useful guide for both beginners and experienced auditors.

Pour aller plus loin :

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Radar Profile

The radar profile shows high scores in quantity and quality of information, with slightly lower scores in technical level and reliability. This indicates a comprehensive and well-presented tutorial, but with some limitations in depth and formal sourcing.

Reliability 7/10

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