Given two Hilbert spaces, $mathcal{H}$ and $mathcal{K}$, we introduce an abstract unitary operator $U$ on $mathcal{H}$ and its discriminant $T$ on $mathcal{K}$ induced by a coisometry from $mathcal{H}$ to $mathcal{K}$ and a unitary involution on $mathcal{H}$. In a particular case, these operators $U$ and $T$ become the evolution operator of the Szegedy walk on a graph, possibly infinite, and the transition probability operator thereon. We show the spectral mapping theorem between $U$ and $T$ via the Joukowsky transform. Using this result, we have completely detemined the spectrum of the Grover walk on the Sierpinski lattice, which is pure point and has a Cantor-like structure.