Which of the following is not a primary purpose for conducting a walk-through during the...

The primary purposes of a walk-through during the initial stages of an assurance engagement are to help develop process maps (A), determine segregation of duties (B), and identify residual risks (C). Testing the adequacy of controls (D) is generally performed after these initial steps to ensure a thorough understanding of the process and risks involved. References: = IIA Standard 2201 - Planning Considerations and IIA Practice Guide: “Walkthroughs for Internal Auditors”.