A flowchart can be very valuable in auditing critical enterprise applications and programs such as organization useful resource planning programs (ERP) and services oriented architecture (SOA) systems. As IT auditors we are worried with acquiring a very clear comprehending of the risks and controls in the technological innovation underneath evaluation. Flowcharts aid an correct evaluation of an IT setting.
In accordance to Wikipedia, the fundamental definition of a flowchart is a sort of diagram that represents an algorithm or approach that displays information and its movement normally with arrows. The use of flowcharts is widespread in several fields for examination, layout, documentation and process administration.
Flowcharts are most beneficial to visually show business processes and the supporting technologies. free flowchart maker can concentrate on various factors of info flows and infrastructure in these diagrams relying on the evaluation of risks and controls.
Activities that can be captured in a flowchart incorporate information inputs from a file or database, selection factors, rational processing and output to a file or report. Dangers and controls in a company procedure can be documented visually and analyzed.
4 standard styles are commonly utilized to produce flowcharts. A sq. is employed for a process (e.g. include, substitute, conserve). A square with a wavy foundation is used for a document. A diamond is utilized for a decision position (e.g. indeed/no, true/bogus). A sideways cylinder is utilised for information storage (e.g. databases). These traditional shapes ended up originally established by IBM and other pioneers of data technological innovation.
Additional styles include circles, ovals and rounded rectangles for the start off and finish of a organization method. Arrows show ‘flow control’ between a resource symbol and a target symbol. A parallelogram represents input and output e.g. information entry from a form, display to person.
In generating flowcharts, there are some simple guidelines to adhere to. Start off and end details must be clearly defined. The amount of detail documented in the flowchart ought to be suitable to the topic matter protected. The creator of the flowchart ought to have a distinct knowing of the method and the meant viewers should be ready to comply with the flowchart easily.
Our crew of IT auditors, uses Microsoft Visio thoroughly to generate flowcharts and to examine organization processes. A flowchart is typically made with vertical columns representing distinct departments or phases that are portion of an overall business process. Interfaces in between departments can be demonstrated no matter whether automatic or handbook connections that aid the enterprise method.
Flowcharts can explain the controls on information inputs, processing and outputs. Enter controls might contain edit and validation checks. Processing controls can be in the form of management totals or milestones. Output controls may possibly consist of mistake checking and reconciliations. This kind of a illustration on a flowchart permits an auditor to discover regions in a organization method with weak or non-existent controls.
An illustration of technologies that can be understood through flowchart examination is enterprise resource organizing computer software this kind of as Oracle e-Organization Suite and SAP. Input controls are set via certain ‘rules’ to guarantee the validity of info. Procedure controls are applied to higher-risk functions, transactions or forms. Output controls consist of stories and reconciliations.
An additional illustration of complicated technology that can be recognized by way of flowcharts is services oriented architecture (SOA). This architecture is composed of a lot of internet and software factors that are integrated to join services vendors with provider buyers. ‘Web services’ help particular organization procedures. Every of these world wide web solutions will normally have controls on info inputs, processing and output. The flowchart is essential to understand this kind of world wide web solutions and their integration in a broader setting usually by way of an Company Services Bus (ESB).
In summary, a flowchart can be utilised by IT auditors to evaluate a enterprise process. Different aspects of the procedure can be emphasized these kinds of as pitfalls, controls, interfaces, choice factors, technologies infrastructure and elements. The popular expression of a photograph is equivalent to a thousand words is precise. A flowchart can capture vital details that verbiage and text are not able to effortlessly match. We motivate the IT audit, chance and management communities to use this effective device in performing their respective functions.