Flowcharting

- The graphic representation of a process

or system and provides a means for analyzing
complex operations.
Example of Flowchart
Modeling
- Includes the field of quantitative
techniques, often referred to as operation
research.
Example of Modeling
Observation
- Similar to inspection, observation
entails personally verifying or attesting to a
process or procedure.
Confirmation
- a method of obtaining evidence from
third parties regarding specific balances,
contractual terms, titles to assets, and
pending litigation.
Analysis
- Consists of examining information
obtained and using it to corroborate other
findings or to compare past operations,
similar operations in other organizations, and
legislation.
Control Self-Assessment
- normally focused on having members of
a working group, identify and assess the
controls that govern their activities.
Risk Self-Assessment
- Focused on having peer groups or
knowledgeable stakeholders identify the risks
associated with one or a group of programs,
activities, or initiatives.