Audit Flowcharts

"Audit planning is a vital area of the audit primarily conducted at the beginning of audit process to ensure that appropriate attention is devoted to important areas, potential problems are promptly identified, work is completed expeditiously and work is properly coordinated. "Audit planning" means developing a general strategy and a detailed approach for the expected nature, timing and extent of the audit. The auditor plans to perform the audit in an efficient and timely manner. ...
An Audit plan is the specific guideline to be followed when conducting an audit. It helps the auditor obtain sufficient appropriate evidence for the circumstances, helps keep audit costs at a reasonable level, and helps avoid misunderstandings with the client.
It addresses the specifics of what, where, who, when and how:
What are the audit objectives?
Where will the audit be done? (i.e. scope)
When will the audit(s) occur? (how long?)
Who are the auditors?
How will the audit be done?" [Audit plan. Wikipedia]
The audit planning flowchart example was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Audit Flowcharts solution from the Finance and Accounting area of ConceptDraw Solution Park.
www.conceptdraw.com/ solution-park/ finance-audit-flowcharts

This value stream map example was redesigned from the Wikipedia file: ValueStreamMapParts.png.
[en.wikipedia.org/ wiki/ File:ValueStreamMapParts.png]
This file is licensed under the Creative Commons Attribution-Share Alike 3.0 Unported license. [creativecommons.org/ licenses/ by-sa/ 3.0/ deed.en]
"Value stream mapping (VSM) refers to the activity of developing a visual representation of the flow of processes, from start to finish, involved in delivering a desired outcome, service, or product (a “value stream”) that is valued by customers. In the context of government, a value stream could be the process of conducting an audit, completing a procurement, or hiring new agency staff. VSM can increase understanding of actual decision-making processes and identify sources of non-value-added time (e.g., documents waiting to be reviewed). The typical products of a 2-5 day VSM workshop are a map of the “current state” of targeted processes and a “future state” map of the desired process flow and an associated implementation plan for future process improvement activities." [en.wikibooks.org/ wiki/ Business_ Analysis_ Guidebook/ LEAN]
The VSM diagram example "Value stream map parts" was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Value Stream Mapping solution from the Quality area of ConceptDraw Solution Park.