Flowcharts are a great tool to use to visualize complex systems involved in an organization and are easier and less time consuming for someone to understand than a narrative. By placing everything in a visual manner it will be easier for an auditor to see the redundancies and an organization's system of internal accounting control.
Easier and less time consuming than a Narrative
Placing all relevant information in the form of a flowchart cuts down the time for someone to read through all the process that can easily placed in the form of one symbol of a flowchart. This will in-turn help an auditor see and grasp the big picture, with less time and confusion.
Easier to show transitions
One of the major benefits for an auditor in using a flow chart is the ability to show transitions with information in a clear and concise format. Not only does this allow an auditor to find where a problem may be, it also gives him the ability to visualize from where the problem stems. This way he can approach a problem directly at its source rather than tackle paperwork to get to the problem.
Auditors also appreciate the ease and ability to update information found in a flowchart rather than rewriting a narrative to explain why something has happened or why it was wrong. The simple redirection of a symbol to another in a flowchart can easily fix confusion that was in an underlying problem.