[Verse 1] Start at the beginning where transactions are born Invoice comes in or a sale is drawn Follow the paper trail step by step Document the journey that systems have kept Map out the pathway from start to the end See how the data will flow and transcend [Chorus] Walk it through, walk it through Every step in order true Trace the flow, find control Document each vital role Walk it through, walk it through Systems tell their story too [Verse 2] Authorization first before we proceed Who has the power to plant the seed Segregation keeps the duties apart Recording and custody play different parts Accuracy checks at every station Validate data across the organization [Chorus] Walk it through, walk it through Every step in order true Trace the flow, find control Document each vital role Walk it through, walk it through Systems tell their story too [Bridge] Where can it break down, where can it fail Look for the weak spots along the trail Manual processes need extra care Automated controls show what is there Exception reports flag what's not right Internal controls keep finances tight [Verse 3] Interview the people who handle each stage Ask how they process each line on the page Observe the workflow in real-time action Document findings for client satisfaction Test the controls to see if they work Don't let material weaknesses lurk [Chorus] Walk it through, walk it through Every step in order true Trace the flow, find control Document each vital role Walk it through, walk it through Systems tell their story too [Outro] From initiation to final report Walkthrough procedures provide support Understanding flows helps us assess Where controls succeed and where they're a mess
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