The PRIMARY reason an IS auditor performs a functional walkthrough during the preliminary phase
of an audit assignment is to:
A.
understand the business process.
B.
comply with auditing standards.
C.
identify control weakness.
D.
plan substantive testing.
Explanation:
Understanding the business process is the first step an IS auditor needs to perform. Standards do not
require an IS auditor to perform a process walkthrough. Identifying control weaknesses is not the
primary reason for the walkthrough and typically occurs at a later stage in the audit, while planning
for substantive testing is performed at a later stage in the audit.