The symbols in this internal control and auditing diagram represent a workflow or process. It depicts the two most common elements in a flow: processing steps (represented by boxes) and decisions (as diamonds). Arrows represent the order or sequence of various activities used to design, analyze, document, and manage processes. Internal control and auditing diagram symbols can present a wealth of information for precisely describing internal control policies for auditing purposes, which can be used for communication with different levels of management, audit, and auditees throughout the audit process. Flowcharts can be designed from the perspective of various user groups.
