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It describes the purpose of flowcharts in documenting system processes, transaction flow, controls, decision flows, and paper/time flows, while supporting communication and understanding. The guide covers symbol usage, types of flowcharts, auditing-oriented applications, software considerations, standards and documentation techniques, as well as related tools such as decision trees, decision tables, and data flow diagrams.","Guide to Flowcharting  \nTABLE OF CONTENTS  \nINTRODUCTION .............................................................................................................. 3  \nOVERVIEW OF FLOWCHARTING ................................................................................ 3  \nFLOWCHARTING SYMBOLS & THEIR USES............................................................. 5  \nTYPES OF FLOWCHARTS .............................................................................................. 6  \nFLOW CHARTING USES................................................................................................. 8  \nBenefits ........................................................................................................................... 8  \nLimitations ...................................................................................................................... 8  \nFLOWCHARTING FOR AUDITORS .............................................................................. 9  \nFLOWCHARTING SOFTWARE...................................................................................... 9  \nFLOWCHARTING GUIDELINES AND STANDARDS ................................................. 9  \nDOCUMENTATION TECHNIQUES ............................................................................. 10  \nInterviewing Employees ............................................................................................... 10  \nSelecting Employees to Interview ................................................................................ 10  \nCradle to Grave Approach ............................................................................................ 11  \nAvoiding the Common Pitfalls of Detailed Flowcharting ............................................ 11  \nDrawing a Flowchart..................................................................................................... 11  \nLimitations of Flowcharts............................................................................................. 12  \nTips for Preparing Flowcharts ...................................................................................... 12  \nHISTORY OF PROGRAM FLOW CHARTING SOFTWARE...................................... 14  \nHistorical Importance.................................................................................................... 15  \nDECISION TREES & TABLES ...................................................................................... 16  \nDECISION TREES........................................................................................................... 16  \nDecision Tables............................................................................................................. 16  \nLimitations of Decision Tables..................................................................................... 16  \nDATA FLOW DIAGRAM (DFD) ................................................................................... 17  \nDFD Conventions ......................................................................................................... 17  \nDrawing a DFD............................................................................................................. 17  \nLimitations of DFD’s.................................................................................................... 17  \nINTRODUCTION  \nOne Picture Is Worth A Thousand Words  \nDefinition  \nA flowchart is a graphical representation of the definition, analysis, or solution of a problem in which symbols are used to represent operations, data, flow, equipment, etc.  \nFlowcharting is a tool originally developed in the computer industry, for showing the steps involved in a process. Flowcharting is probably the oldest method of diagrammatically representing system processes (or sequence of activities) . A flow chart is a pictorial description of how accounting transactions flow through a system. Flowcharts clearly and graphically convey work processes, process co","cbCaikmLMCrRPqt0","https://ap.wps.com/l/cbCaikmLMCrRPqt0","pdf",334354,9,"English","en",105,"# Introduction\n## One Picture Is Worth A Thousand Words\n# Overview of Flowcharting\n## Purpose and Benefits\n# Flowcharting Symbols & Their Uses\n# Types of Flowcharts\n## Flow Charting Uses\n## Benefits\n## Limitations\n# Flowcharting for Auditors\n## Flowcharting Software\n## Flowcharting Guidelines and Standards\n# Documentation Techniques\n## Interviewing Employees\n## Selecting Employees to Interview\n## Cradle to Grave Approach\n## Avoiding Common Pitfalls\n## Drawing a Flowchart\n## Limitations of Flowcharts\n## Tips for Preparing Flowcharts\n# Decision Trees & Tables\n## Decision Trees\n## Decision Tables\n## Limitations of Decision Tables\n# Data Flow Diagram (DFD)\n## DFD Conventions\n## Drawing a DFD\n## Limitations of DFD’s","[{\"question\":\"What is a flowchart and what does it represent?\",\"answer\":\"A flowchart is a graphical representation that uses symbols to describe operations, data, flow, and other process elements. 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It also covers data flow diagrams (DFD), including conventions, how to draw them, and their limitations.\"}]","Guide to Flowcharting | PDF",1789179788,6,{"code":4,"msg":76,"data":77},"ok",{"site_id":69,"language":68,"slug":78,"title":59,"keywords":79,"description":60,"schema_data":80,"social_meta":136,"head_meta":138,"extra_data":140,"updated_unix":141},"guide-to-flowcharting","",{"@graph":81,"@context":135},[82,98,118],{"@type":83,"itemListElement":84},"BreadcrumbList",[85,89,92,95],{"item":86,"name":87,"@type":88,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":90,"name":10,"@type":88,"position":91},"https://docshare.wps.com/template/",2,{"item":93,"name":11,"@type":88,"position":94},"https://docshare.wps.com/template/presentations/",3,{"item":96,"name":59,"@type":88,"position":97},"https://docshare.wps.com/template/guide-to-flowcharting/241730/",4,{"url":96,"name":59,"@type":99,"image":100,"author":105,"headline":59,"publisher":107,"fileFormat":110,"inLanguage":68,"description":60,"dateModified":111,"datePublished":112,"encodingFormat":110,"isAccessibleForFree":113,"interactionStatistic":114},"DigitalDocument",{"url":101,"@type":102,"width":103,"height":104},"https://docshare.wps.com/thumbnails/guide-to-flowcharting/241730.png","ImageObject",442,249,{"name":57,"@type":106},"Person",{"url":86,"name":108,"@type":109},"DocShare","Organization","application/pdf","2026-10-11","2026-09-12",true,{"@type":115,"interactionType":116,"userInteractionCount":66},"InteractionCounter",{"@type":117},"ViewAction",{"@type":119,"mainEntity":120},"FAQPage",[121,127,131],{"name":122,"@type":123,"acceptedAnswer":124},"What is a flowchart and what does it represent?","Question",{"text":125,"@type":126},"A flowchart is a graphical representation that uses symbols to describe operations, data, flow, and other process elements. 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