[{"data":1,"prerenderedAt":-1},["ShallowReactive",2],{"detail-sidebar-cat-1-en-105":3,"doc-seo-163211-105":53,"doc-detail-163211-en":127},{"code":4,"msg":5,"data":6},0,"success",[7,14,19,24,29,34,39,44,49],{"id":8,"doc_module":9,"doc_module_name":10,"category_name":11,"show_sort_weight":12,"slug":13},11,1,"Template","Presentations",90,"presentations",{"id":15,"doc_module":9,"doc_module_name":10,"category_name":16,"show_sort_weight":17,"slug":18},12,"Resumes",80,"resumes",{"id":20,"doc_module":9,"doc_module_name":10,"category_name":21,"show_sort_weight":22,"slug":23},14,"Invoices",70,"invoices",{"id":25,"doc_module":9,"doc_module_name":10,"category_name":26,"show_sort_weight":27,"slug":28},15,"Posters",60,"posters",{"id":30,"doc_module":9,"doc_module_name":10,"category_name":31,"show_sort_weight":32,"slug":33},16,"Social Media",50,"social-media",{"id":35,"doc_module":9,"doc_module_name":10,"category_name":36,"show_sort_weight":37,"slug":38},17,"Forms",40,"forms",{"id":40,"doc_module":9,"doc_module_name":10,"category_name":41,"show_sort_weight":42,"slug":43},18,"Letters",30,"letters",{"id":45,"doc_module":9,"doc_module_name":10,"category_name":46,"show_sort_weight":47,"slug":48},21,"Paper Templates",5,"papers-templates",{"id":50,"doc_module":9,"doc_module_name":10,"category_name":51,"show_sort_weight":4,"slug":52},158,"General","general-158",{"code":4,"msg":54,"data":55},"ok",{"site_id":56,"language":57,"slug":58,"title":59,"keywords":60,"description":61,"schema_data":62,"social_meta":120,"head_meta":122,"extra_data":124,"updated_unix":126},105,"en","process-narratives-process-documentation-and-control-guide","Process Narratives - Process Documentation and Control Guide","","A practical guide for documenting SOX processes and internal controls through process narratives and process flow charts. It explains how narratives provide end-to-end understanding of how controls align with day-to-day business activities, supported by detailed memos using job titles and clear structure. It also details how flow charts should visually map main activities, financial reporting risks, and mitigating controls using consistent design, readable layout, and left-to-right flow to enable process owner review and signoff.",{"@graph":63,"@context":119},[64,80,102],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":51,"@type":70,"position":76},"https://docshare.wps.com/template/general/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/process-narratives-process-documentation-and-control-guide/163211/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/process-narratives-process-documentation-and-control-guide/163211.png","ImageObject",442,249,{"name":88,"@type":89},"Quinn Holloway","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/vnd.openxmlformats-officedocument.wordprocessingml.document","2026-09-26","2026-08-31",true,{"@type":98,"interactionType":99,"userInteractionCount":101},"InteractionCounter",{"@type":100},"ViewAction",7,{"@type":103,"mainEntity":104},"FAQPage",[105,111,115],{"name":106,"@type":107,"acceptedAnswer":108},"What are the two main ways to document processes and controls?","Question",{"text":109,"@type":110},"Processes can be documented using narratives and/or process flow charts. Narratives explain how controls fit the business process, while flow charts visually show activities and where risks and controls occur.","Answer",{"name":112,"@type":107,"acceptedAnswer":113},"What is the purpose of a process narrative?",{"text":114,"@type":110},"A process narrative helps someone unfamiliar with the process understand it end to end and see how controls support the business process. It also provides a structured framework for describing key and non-key controls.",{"name":116,"@type":107,"acceptedAnswer":117},"What design principles help when creating process flow charts?",{"text":118,"@type":110},"Use consistent shapes, lines, and text; keep the chart readable (ideally on one page); structure flow left to right; use a split path instead of a diamond decision symbol; and place return lines under the diagram.","https://schema.org",{"og:url":78,"og:type":121,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":123,"canonical":78},"index,follow",{"doc_id":125,"site_id":56},163211,1788139566,{"code":4,"msg":5,"data":128},{"doc_id":125,"user_id":129,"nickname":88,"user_avatar":130,"doc_module":9,"category_id":50,"category_name":51,"doc_title":59,"doc_description":61,"doc_content":131,"file_id":132,"file_url":133,"file_type":134,"file_size":135,"view_count":101,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":101,"language":136,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":137,"faqs":138,"seo_title":139,"seo_description":61,"update_tm":126,"read_time":76},2336474466712,"https://ap-avatar.wpscdn.com/davatar_a8503ba1806abce46bf441b54a3ca4cd","DOCUMENTING PROCESSES AND CONTROLS\nThe guide can be used whether you are updating documentation already created or creating new documents. Processes can be documented in one of two ways:\nNarratives - The narrative is the framework for understanding how your controls fit into the business process. Depending on your preference, this may take the form of a flowchart or a word document.\nProcess flow charts - A flowchart showing SOX Control Process in a diagram of the sequence of movements or actions of people or things involved in a complex system or activity.\nSome processes are documented using both.\nTYPES OF DOCUMENTATION\nWhen documenting processes you may chose to utilize narratives and/or process flow charts. Both are used to generate an accurate representation of how work is actually performed in the process. The goal in creating documentation is that someone who is not familiar with the process should be able to take your documentation and understand the process end to end.\nProcess Narratives\nWriting the narrative is just like writing a book. It has a beginning, middle and an end. It even has character development and a story line. The narrative is the framework for understanding how your controls fit into the business process. Memos should describe the process in detail. Keep in mind, with memo’s it is often advisable to utilize job positions rather than citing specific personnel in the memo. This is because personnel often change regularly. Your objective should be to cite the position that controls the process.\nThe trick to narratives is to organize them in a way that allows a person with no knowledge of the process to read and understand the processes and controls. This is no easy task and must be critically evaluated. Writing the narrative takes time and effort. Narratives are the starting point for understanding controls, whether the controls are key or non-key. Key controls are the gatekeepers, the ones that keep your process in check and on\ntrack. Here are some basic sections to a process narrative.\nProcess Name - Determine the process purpose and provide a brief description of the process.\nProcess Scope - Provide a brief description of what is included in the process and what is out of process scope for your narrative.\nProcess Boundaries – Explain where the process begins and ends? What causes the process to start? How do you know when the process is complete?\nProcess Outputs – Identify what will be produced by the process or what result the process will achieve once it is completed.\nProcess Inputs - List what resources are necessary to carry out each of the process steps.\nProcess Steps - Gather all information on process steps from start to finish. You can begin with what triggers the process or begin at the end of the process and track back the steps to the starting point. Utilize brainstorming with your team during this process. Brainstorm should involve those who are directly responsible for the process tasks or someone with extensive knowledge of it, as they can provide precise data.\nOrganize Steps Sequentially - Take the list of steps and put them in sequential order to create a process flow. Keep the number of steps to a minimum and if a step includes more than one task, list them under the main step.\nWho is Involved – Identify each individual responsible for the process tasks. Define their roles. Mention their job title rather than their name. Write the document in a way that any employee with a reasonable knowledge can read and understand it.\nKey Risks in the Process – Evaluate your process narrative and identify those key areas where something could go wrong and result in an error outside of management tolerance.\nKey Controls in the Process – Examine the key risks and identify what controls are in place to mitigate those risks from occurring.\nProcess Flow Charts\nProcess flow charts will be used to visually illustrate the main process activities and to specifically indicate where the identified financial re","cbCaihF7kRyTRI3L","https://ap.wps.com/l/cbCaihF7kRyTRI3L","docx",124915,"English","# Types of Documentation\n## Process Narratives\n## Process Flow Charts\n## Tips for Creating Flowcharts","[{\"question\":\"What are the two main ways to document processes and controls?\",\"answer\":\"Processes can be documented using narratives and/or process flow charts. Narratives explain how controls fit the business process, while flow charts visually show activities and where risks and controls occur.\"},{\"question\":\"What is the purpose of a process narrative?\",\"answer\":\"A process narrative helps someone unfamiliar with the process understand it end to end and see how controls support the business process. It also provides a structured framework for describing key and non-key controls.\"},{\"question\":\"What design principles help when creating process flow charts?\",\"answer\":\"Use consistent shapes, lines, and text; keep the chart readable (ideally on one page); structure flow left to right; use a split path instead of a diamond decision symbol; and place return lines under the diagram.\"}]","Process Narratives - Process Documentation and Control Guide | DOCX"]