Flow charting is a pictorial method of analyzing and understanding the processes and procedures involved in operations, whether manual or computerized.
Flow charting is therefore useful in the preliminary survey and in obtaining an understanding of internal control. It is also helpful in systems development.
Consequently, by indicating control weaknesses, flowcharts show where fraud may occur.
Flow charting is therefore useful in the preliminary survey and in obtaining an understanding of internal control. It is also helpful in systems development.
Consequently, by indicating control weaknesses, flowcharts show where fraud may occur.
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