A flowchart can be hugely useful inside auditing critical enterprise applications and techniques such as business resource planning techniques (ERP) and services oriented architecture (SOA) systems. As THIS auditors we are usually concerned with acquiring a clear understanding of the risks and settings in the technology below review. flowchart maker aid an accurate assessment of an IT atmosphere.
According to Wikipedia, the basic definition of a flowchart is a kind of picture that represents an algorithm or method that shows data and its movement usually with arrows. The usage of flowcharts is common in several job areas for analysis, style, documentation and process management.
Flowcharts usually are most useful in order to visually display company processes and the particular supporting technology. Auditors can focus in different aspects of information flows and facilities in these blueprints based on the assessment associated with risks and settings.
Events that can easily be captured in a flowchart include info inputs from a new file or database, decision points, reasonable processing and output to some file or report. Risks in addition to controls in a new business process can certainly be documented visually and analyzed.
A number of basic shapes are usually used to create flowcharts. A block is employed for the process (e. h. add, replace, save). A square with a wavy starting is used for a document. The diamond can be used for a decision level (e. g. yes/no, true/false). A side by side cylinder is employed for data storage area (e. g. database). These traditional shapes were originally recognized by IBM and even other pioneers info technology.
Additional forms include circles, ovals and rounded rectangles for the begin and end involving a business procedure. Arrows show ‘flow control’ between a new source symbol and a target symbol. A parallelogram represents output and input e. g. files entry from a form, display in order to user.
In producing flowcharts, there are usually some basic tips to follow. Start and end tips ought to be clearly defined. The level involving detail documented inside of the flowchart ought to be appropriate for the subject matter covered. The creator associated with the flowchart have to have a clear understanding of the procedure and the intended audience should end up being able to stick to the flowchart easily.
All of us of IT auditors, uses Microsoft Visio extensively to make flowcharts and to analyze business processes. A new flowchart is often designed with vertical copy representing different divisions or phases which might be part of the overall business process. Interfaces between departments can be displayed whether automated or even manual connections of which facilitate the company process.
Flowcharts can easily clarify the settings on data advices, processing and results. Input controls might include edit and even validation checks. Control controls can be in the form regarding control totals or even milestones. Output regulates may include problem checking and reconciliations. Such a rendering on a flowchart allows an auditor to distinguish areas within a business method with weak or even non-existent controls.
The example of technological innovation that can be understood through flowchart analysis is usually enterprise resource organizing software such like Oracle e-Business Suite and SAP. Type controls are established through specific ‘rules’ to ensure the particular validity of files. Process controls are applied to high-risk functions, transactions or even forms. Output controls consist of studies and reconciliations.