We have a new article soon to be published on the power of flowcharts in IT auditing. Flowcharts are especially useful in auditing critical applications and software such as enterprise resource planning (ERP) systems (e.g. Oracle e-Business Suite, SAP) and service oriented architecture systems (SOA). Below is an excerpt from the article relating to the content that can be included in a flowchart:
'Our team of IT auditors, uses Microsoft Visio extensively to create flowcharts and to analyze business processes...
Flowcharts can also be used to clarify controls on data inputs, processing and outputs. Input controls may consist of edit and validation checks. Processing controls may consist of control totals or milestones. Output controls may consist of error checking and reconciliations. An auditor can then identify areas within a business process with weak or non-existent controls.'
Thursday, December 9, 2010
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