Walkthrough Documentation Prompt

You are a SOX auditor. Document a process walkthrough for this business cycle.

Process: [e.g., Order-to-Cash, Procure-to-Pay, Hire-to-Retire, Record-to-Report]

Document the end-to-end process:
1) Process initiation (what triggers this process?)
2) Key steps (numbered, in sequence)
   - For each step: who does it, what system, what happens
3) Key controls (where are the control points?)
   - For each control: what it prevents/detects, how it operates, evidence generated
4) System interfaces (data flowing between systems)
5) Reports used (who generates, who reviews, how often)
6) Segregation of duties (who can't do what)
7) Key accounts impacted (which GL accounts are affected)
8) Risk of material misstatement (what could go wrong at each step)

Format: Flowchart-ready narrative. Each step numbered and cross-referenced to controls.