Skill Development Tools | Introductory

Flowcharting: A tool for understanding business processes

Dr. Margarita Lenk, Ph.D., Colorado State University
2016
In this module students learn the value and mechanics of flowcharting. A practice exercise is included providing students the opportunity to create a flowchart using a narrative of the revenue cycle’s order-to-invoicing process.
Login or register to fully view this resource.

A picture is worth a thousand words.  Process flowcharting is an effective tool used to document business and accounting processes.  By creating a flowchart, a business professional can transform a narrative of a process into a picture.

This module provides instructional support for the basic conventions of process flowcharting as well as an active learning flowcharting exercise created in the context of the revenue cycle’s order-to-invoicing processes. Accompanying this leaders’ guide is a PowerPoint presentation and an active learning flowcharting class exercise based on the walk-through notes from a retail client. 

The target audiences for these instructional resources are undergraduate and graduate accounting, information systems and IT audit course students.  These resources have been created in compliance with the 2002 Sarbanes-Oxley Act Section 404 and the 2013 COSO Internal Control Framework.

For more information on the 2013 COSO Internal Control Framework, please refer to the KPMG ICOFR Reference Guide.

Similar Curriculum Modules

Student Resource
Introductory
KPMG Career Catalyst Program - Advisory
Student Resource
Introductory
KPMG Microsoft™ Excel Formula Guide
Student Resource
Introductory
Excel Technical Videos for Students
Other Similar Curriculum Modules