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Department of Professional Practice Better Understanding the Process through flowcharting An Implementation Guide August 2014 Better Understanding the Process through flowcharting An implementation guide Preface A picture is worth a thousand words. The efficiency expert Edward Deming once said: Draw a flowchart for whatever you do. Until you do, you do not know what you are doing, you just have a job. Department of Professional Practice An Implementation Guide (the Guide) is designed to assist you in developing flowcharts as a tool to enhance your Understanding of the flow of information through your entity s processes and systems, the identification of likely sources of material misstatements in the financial statements and the controls in place to address those potential material misstatements.
Better Understanding the Process through Flowcharting An implementation guide Preface A picture is worth a thousand words. The efficiency expert Edward Deming once said: “Draw a flowchart for
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