(b) Identify the advantages of using flowcharts. (a) Draw and briefly explain five symbols commonly used in a flowchart. The flowchart is a mean of visually presenting the flow of data through an information processing system, the operations performed within the system and the sequence in which they are performed. Now we discuss Examples of Flow Chart Flow Chart Example 1 In addition, although flowcharts work well with standard accounting systems and transactions, they may not be appropriate for documenting specialised areas of accounting. However, some expertise is needed to draw a good flowchart and to use it to assess the effectiveness of controls. This can sometimes help the auditor to identify weaknesses in controls more easily than by reading narrative notes. Flow chart therefore show the flow of work by showing how documents are transferred within a system (and filed) and how they are used.Īs they are in the form of a diagram, flow chart present an immediate visual impact of the system. For each type of transaction, they show the documents generated, the processes applied to the documents and the flow of the documents between the various departments involved. Systems flow chart provide a representation of accounting systems in the form of a diagram.
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