A walkthrough is a conversation with the person who performs or reviews the control. Send the agenda two days ahead: which transactions will be traced, which screens or paper forms matter, and how long the session should take.
Ask owners to pull one live example, not a polished ideal case. Auditors and readiness reviewers want to see exceptions handling as much as the happy path.
Avoid having only the SOX coordinator speak. When the coordinator answers every question, findings later appear when the real owner describes a different practice.
End each session by confirming open items and who will supply missing evidence. Unassigned follow-ups become week-three delays.