A flowchart can be very useful in auditing vital organization programs and programs these kinds of as organization useful resource arranging techniques (ERP) and service oriented architecture (SOA) programs. As IT auditors we are anxious with receiving a clear comprehending of the hazards and controls in the engineering beneath evaluation. Flowcharts facilitate an correct assessment of an IT environment.
In accordance to Wikipedia, the simple definition of a flowchart is a kind of diagram that represents an algorithm or process that shows information and its movement usually with arrows. The use of flowcharts is common in many fields for investigation, style, documentation and process management.
Flowcharts are most useful to visually show company processes and the supporting technologies. Auditors can concentrate on various aspects of data flows and infrastructure in these diagrams relying on the evaluation of pitfalls and controls.
Functions that can be captured in a flowchart contain knowledge inputs from a file or database, decision details, rational processing and output to a file or report. Dangers and controls in a enterprise approach can be documented visually and analyzed.
4 basic shapes are frequently used to produce flowcharts. A square is used for a method (e.g. include, change, help save). A square with a wavy base is used for a document. A diamond is employed for a selection stage (e.g. sure/no, accurate/untrue). A sideways cylinder is used for data storage (e.g. database). These classic designs ended up at first proven by IBM and other pioneers of details technological innovation.
Extra shapes incorporate circles, ovals and rounded rectangles for the start off and conclude of a company approach. Arrows display ‘flow control’ between a supply symbol and a goal symbol. A parallelogram represents enter and output e.g. info entry from a sort, show to consumer.
In generating flowcharts, there are some basic rules to comply with. Begin and finish points ought to be obviously described. The amount of detail documented in the flowchart must be appropriate to the topic issue covered. The creator of the flowchart ought to have a obvious comprehending of the approach and the intended audience ought to be in a position to stick to the flowchart effortlessly.
Our team of IT auditors, makes use of Microsoft Visio extensively to create flowcharts and to assess business processes. A flowchart is normally designed with vertical columns representing different departments or phases that are portion of an all round organization method. Interfaces amongst departments can be shown no matter whether automated or handbook connections that facilitate the company procedure.
Flowcharts can explain the controls on knowledge inputs, processing and outputs. Input controls may possibly include edit and validation checks. Processing https://www.zenflowchart.com/ can be in the kind of manage totals or milestones. Output controls may consist of error examining and reconciliations. These kinds of a representation on a flowchart makes it possible for an auditor to determine areas inside of a organization approach with weak or non-existent controls.
An illustration of technologies that can be understood by means of flowchart evaluation is organization resource planning software this kind of as Oracle e-Enterprise Suite and SAP. Enter controls are set by way of specific ‘rules’ to ensure the validity of knowledge. Process controls are utilized to higher-danger features, transactions or types. Output controls consist of reviews and reconciliations.
One more illustration of complicated technology that can be recognized via flowcharts is services oriented architecture (SOA). This architecture consists of several internet and software program factors that are integrated to join provider providers with service buyers. ‘Web services’ support particular business processes. Each of these world wide web solutions will usually have controls on info inputs, processing and output. The flowchart is important to comprehend these kinds of internet companies and their integration in a broader setting normally through an Business Provider Bus (ESB).
In summary, a flowchart can be used by IT auditors to evaluate a business method. Diverse facets of the process can be emphasized this kind of as hazards, controls, interfaces, selection details, technological innovation infrastructure and elements. The famous expression of a image is equivalent to a thousand words is exact. A flowchart can seize crucial points that verbiage and textual content cannot very easily match. We stimulate the IT audit, chance and management communities to use this powerful device in performing their respective functions.