Following is the summary of responses received with regards to flowcharting for auditors:

Government - 16 responses of which 14 use flowcharting software including Visio, Flow4, PDQ, and allClear. As far as training all 14 responded with on the job training.

Non-government - 22 responses of which 16 use flowcharting software (mostly Visio)15 on the job training.

Most of the training resources consisted of the flowcharting software user guides. I did find one publication called Essentials of Flowcharting published by Irwin/McGraw Hill 1995. USDA Graduate School Government Audit Training Institute offered a course called Flowcharting for Auditors but rumor was they were discontinuing it.

I found a number of online and offline resources and will compile an Auditor's Guide to Flowcharting. I will also review flowcharting software and include the review in a future issue of the AuditNet newsletter.

Jim Kaplan CIA, CFE
Internal Audit Director
Fairfax County Public Schools
(703) 246-4717 Phone
(703) 591-6323 FAX
 

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