Certified Information Systems Auditor Practice Exam 2025 – All-in-One Guide to Master Your CISA Certification!

The primary reason for conducting a functional walk-through during the preliminary phase of an audit is to understand the business process. This step is crucial as it allows the auditor to gain firsthand insight into the operations, workflows, and key controls within the organization.

By performing a walk-through, auditors can observe how processes are executed in real-time, identify any potential gaps or inefficiencies, and gather valuable context regarding the risks associated with the process. This understanding is foundational to planning the audit's subsequent phases, enabling the auditor to tailor their approach based on the specific nature and complexities of the business operations.

While reviewing previous audits, conducting risk assessments, and evaluating compliance measures are important components of the audit process, they follow the initial understanding gained from the functional walk-through. Without a solid grasp of the business process, these subsequent steps may be less effective, as they rely on a clear understanding of how the organization operates.