7/25/2019 IC_8-8 Links to Resources EMS V13
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Handout 8-8: Understand the Flow of
Transactions in a Process
LINKS TO RESOURCES
1) DTTL Audit Approach Manualis available on Technical Library
here.
The DTTL Audit Approach Manual (AAM) is based on International
Standards on Auditing(ISAs) and is the foundation for all Deloitte
audits. As a result it is essential for you to !no"ho" to research
topics "ithin the AAM. The AAM "as developed to support the ease of
usein finding accessing and understanding the conte#t of
re$uire%ents that the auditor needs tofollo"
&) Internal ControlFrequentl A!"ed #ue!tion!is available on
Technical Library here. This coversco%%only as!ed $uestions about
Internal 'ontrol.
) De$elopin% Flo&chart!is available on Technical Library
here and a 'uide in (reparin%Flo&chart!is available on
Technical Library here. Also ractice AidFlo&chartin%is
available onTechnical Library here.
The guide Developing *lo"charts covers si%ilar infor%ation to
this course along "ith so%eadditional bac!ground (including tools
you can use to create flo"charts $uestions to as!yourself "hen
creating the% and so%e illustrative e#a%ples)
A +uide in reparing *lo"charts is a %ore co%prehensive guide
about different types offlo"chart and including %ore detail around
the ele%ents covered in the other guides andpractice aids
The ractice Aid *lo"charting is a three page su%%ary docu%ent
for reference "hichcovers so%e highlights ("hat is a flo"chart "hat
are the benefits "hen %ight it beadvantageous to create one and a
brief su%%ary of ho" to create one)
,) The e-learning course Introduction to Flo&chartin% can be
accessed here.
The e-learning course of Introduction to *lo"charting (a
prere$uisite to this course) describedflo"charts their i%portance
and ho" to identify ele%ents of flo"charts. It also
covereddocu%enting business process identifying gaps in the process
flo" types of %anual andauto%ated controls and dependencies both
"ithin and bet"een business processes.
) ractice Aid (ro)e!!ional S"eptici!*is available on Technical
Libraryhere
The ractice Aid rofessional S!epticis% is to help professionals
to e#ercise professionals!epticis% and apply professional
/udg%ent.
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