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The Advantages of Flowcharts for an Auditor
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.
Mark Ivanko is an experienced automotive and technical writer. He has been working in the automotive industry since 2005. He specializes in European automakers, but keeps his ear to the ground on anything and everything automotive. Ivanko attended New York University, where he got a bachelor's degree in mathematics.