{"id":892,"date":"2020-01-26T13:42:44","date_gmt":"2020-01-26T13:42:44","guid":{"rendered":"https:\/\/alminawi.com\/?p=892"},"modified":"2025-12-07T18:21:33","modified_gmt":"2025-12-07T18:21:33","slug":"tts-series-e-internal-audit-fieldwork-and-evidence-collection-episode-06-process-mapping-flowcharting","status":"publish","type":"post","link":"https:\/\/e.americanpro.org\/?p=892","title":{"rendered":"T&#038;Ts Series E, Internal Audit, Fieldwork and Evidence Collection, Episode 06: Process Mapping \/ Flowcharting"},"content":{"rendered":"<p data-start=\"114\" data-end=\"688\"><strong data-start=\"114\" data-end=\"150\">1. Introduction to the Technique<\/strong><br data-start=\"150\" data-end=\"153\" \/><strong data-start=\"153\" data-end=\"172\">Process mapping<\/strong> (or <strong data-start=\"177\" data-end=\"193\">flowcharting<\/strong>) is a visual audit tool used to document and understand how a business process flows from start to finish. It highlights the steps involved, the people responsible, decision points, and documents or systems used. Internal auditors like <strong data-start=\"430\" data-end=\"439\">Auren<\/strong> at <strong data-start=\"443\" data-end=\"456\">ACME Corp<\/strong> use process maps to identify control points, inefficiencies, redundancies, and risks that may not be obvious in written procedures. It\u2019s especially useful for complex or high-risk processes like procurement, payroll, or production.<\/p>\n<p data-start=\"690\" data-end=\"794\"><strong data-start=\"690\" data-end=\"725\">2. Suggested Template or Format<\/strong><br data-start=\"725\" data-end=\"728\" \/>To apply process mapping effectively, use the following structure:<\/p>\n<ul data-start=\"796\" data-end=\"1154\">\n<li data-start=\"796\" data-end=\"874\">\n<p data-start=\"798\" data-end=\"874\"><strong data-start=\"798\" data-end=\"819\">Start\/End symbols<\/strong> (oval): Define the beginning and end of the process.<\/p>\n<\/li>\n<li data-start=\"875\" data-end=\"939\">\n<p data-start=\"877\" data-end=\"939\"><strong data-start=\"877\" data-end=\"891\">Activities<\/strong> (rectangles): Show each task or action taken.<\/p>\n<\/li>\n<li data-start=\"940\" data-end=\"1008\">\n<p data-start=\"942\" data-end=\"1008\"><strong data-start=\"942\" data-end=\"961\">Decision points<\/strong> (diamonds): Indicate where choices are made.<\/p>\n<\/li>\n<li data-start=\"1009\" data-end=\"1082\">\n<p data-start=\"1011\" data-end=\"1082\"><strong data-start=\"1011\" data-end=\"1025\">Connectors<\/strong> (arrows): Indicate the direction and sequence of flow.<\/p>\n<\/li>\n<li data-start=\"1083\" data-end=\"1154\">\n<p data-start=\"1085\" data-end=\"1154\"><strong data-start=\"1085\" data-end=\"1110\">Swimlanes (optional):<\/strong> Divide the process by role or department.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"1156\" data-end=\"1279\">Audit process maps can be hand-drawn during walkthroughs or created using tools like Lucidchart, Visio, or even PowerPoint.<\/p>\n<p data-start=\"1281\" data-end=\"1573\"><strong data-start=\"1281\" data-end=\"1345\">3. Practical Example: Mapping ACME\u2019s Purchase-to-Pay Process<\/strong><br data-start=\"1345\" data-end=\"1348\" \/>At <strong data-start=\"1351\" data-end=\"1364\">ACME Corp<\/strong>, <strong data-start=\"1366\" data-end=\"1379\">CEO Liora<\/strong> has asked internal auditor <strong data-start=\"1407\" data-end=\"1416\">Auren<\/strong> to assess the effectiveness of the <strong data-start=\"1452\" data-end=\"1477\">purchase-to-pay (P2P)<\/strong> process, as delays and overpayments have been reported. Auren begins by creating a process map.<\/p>\n<ul data-start=\"1575\" data-end=\"2042\">\n<li data-start=\"1575\" data-end=\"1700\">\n<p data-start=\"1577\" data-end=\"1700\">He sets up a walkthrough with <strong data-start=\"1607\" data-end=\"1631\">Project Manager Aven<\/strong>, the Procurement Officer, the Receiving Clerk, and Accounts Payable.<\/p>\n<\/li>\n<li data-start=\"1701\" data-end=\"2042\">\n<p data-start=\"1703\" data-end=\"1763\">As the team describes their roles, Auren maps out each step:<\/p>\n<ol data-start=\"1766\" data-end=\"2042\">\n<li data-start=\"1766\" data-end=\"1811\">\n<p data-start=\"1769\" data-end=\"1811\">Aven initiates a purchase request (PR) \u2192<\/p>\n<\/li>\n<li data-start=\"1814\" data-end=\"1864\">\n<p data-start=\"1817\" data-end=\"1864\">Procurement generates a purchase order (PO) \u2192<\/p>\n<\/li>\n<li data-start=\"1867\" data-end=\"1892\">\n<p data-start=\"1870\" data-end=\"1892\">Vendor ships goods \u2192<\/p>\n<\/li>\n<li data-start=\"1895\" data-end=\"1931\">\n<p data-start=\"1898\" data-end=\"1931\">Receiving logs goods received \u2192<\/p>\n<\/li>\n<li data-start=\"1934\" data-end=\"2002\">\n<p data-start=\"1937\" data-end=\"2002\">Accounts Payable matches invoice with PO and receiving report \u2192<\/p>\n<\/li>\n<li data-start=\"2005\" data-end=\"2042\">\n<p data-start=\"2008\" data-end=\"2042\">Payment is approved and processed.<\/p>\n<\/li>\n<\/ol>\n<\/li>\n<\/ul>\n<p data-start=\"2044\" data-end=\"2063\">Auren notices that:<\/p>\n<ul data-start=\"2064\" data-end=\"2277\">\n<li data-start=\"2064\" data-end=\"2132\">\n<p data-start=\"2066\" data-end=\"2132\">There is no automated 3-way match; AP manually compares documents.<\/p>\n<\/li>\n<li data-start=\"2133\" data-end=\"2206\">\n<p data-start=\"2135\" data-end=\"2206\">PRs and POs are sometimes created after the goods arrive (\u201cbackdated\u201d).<\/p>\n<\/li>\n<li data-start=\"2207\" data-end=\"2277\">\n<p data-start=\"2209\" data-end=\"2277\">The receiving clerk logs receipts on paper, which introduces delays.<\/p>\n<\/li>\n<\/ul>\n<p data-start=\"2279\" data-end=\"2521\">Using the process map, Auren highlights bottlenecks, control weaknesses, and decision points where risks can arise. He recommends introducing automated workflows and digital receipt logs, and presents the map to Liora and Aven for discussion.<\/p>\n<p data-start=\"2523\" data-end=\"2748\">Process mapping helped Auren <strong data-start=\"2552\" data-end=\"2585\">visualize the actual workflow<\/strong>, detect non-compliance with policy, and communicate findings clearly. The visual format made it easier for management to understand problems and agree on changes.<\/p>\n<p data-start=\"2750\" data-end=\"2934\" data-is-last-node=\"\" data-is-only-node=\"\">In auditing, <strong data-start=\"2763\" data-end=\"2840\">a well-structured process map isn\u2019t just a picture\u2014it\u2019s a diagnostic tool<\/strong> that can reveal where the process truly lives, where it breaks, and where it can be improved.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Introduction to the TechniqueProcess mapping (or flowcharting) is a visual audit tool used to document and understand how a business process flows from start to finish. It highlights the steps involved, the people responsible, decision points, and documents or systems used. Internal auditors like Auren at ACME Corp use process maps to identify control [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":842,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[22],"tags":[],"class_list":["post-892","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tt-internal-audit"],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/e.americanpro.org\/wp-content\/uploads\/2025\/06\/GIF-24-e1750014600543.gif","_links":{"self":[{"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/posts\/892","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=892"}],"version-history":[{"count":1,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/posts\/892\/revisions"}],"predecessor-version":[{"id":1303,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/posts\/892\/revisions\/1303"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=\/wp\/v2\/media\/842"}],"wp:attachment":[{"href":"https:\/\/e.americanpro.org\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=892"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=892"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/e.americanpro.org\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=892"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}