Section 13

Documenting
Business Process
Session 8 – Documenting Business Process

Methods to document the process

– Flowcharts
– Narrative descriptions
– Procedure manuals
– Decision tables
“Flowcharts supplemented
by narrative descriptions
are frequently the most
effective form of control
documentation”

– Completed questionnaires
Session 8 – Documenting Business Process

Flowchart Format
Input Activity / Control Output

Accounting

Activity within
Process

1.3.1

What information is input What is the process or What outputs are created/
into the process? activity? updated by the process?

Which documents/reports
Which standing data is Is this a control or simply are created/reviewed as a
used? an activity within the result?
process?
Where is the input Where is the output
used?
created?