Flowchart is used to supplement the questionnaire, providing optimal image HT Control and Risk Management. In case the accounting system and Control and Risk Management unit is complex, difficult indicated by questionnaire, or KTV want to record the accounting processes of the unit for the next year audit, auditors will use up map for modeling.
Thanks indicated by the figure should flowchart can help the reader and concise overview of the entire system, as well as showing the relationship between the parts, between vouchers and books ... In addition, it is also an analytical tool for help auditors easily identify the shortcomings of each procedure.
Example of flow chart for buying cycle
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