ABSTRACT

Drawing flowcharts can be time consuming, but internal auditors can gain a wealth of information during and after preparing them. Flowcharts can contain up to three dimensions of data and by layering information, each dimension adds new details that provides deeper insights into how a process operates and where opportunities for improvement lie. A flowchart is a type of diagram that represents a workflow or process. Flowcharts can also add a third dimension by showing the cycle times involved. Flowcharts depict certain aspects of processes and they are usually complemented by other types of diagram. Flowcharts represent a great tool to understand processes. They show the flow of documents and information, the role the relevant stakeholders play in the process, and the responsibilities for each step. The time and effort invested in preparing flowcharts will result in substantial benefits through the deeper insights gained.