FLOWCHARTING

Flowcharting
DEFINITION:
IT IS AN ANALYTICAL TECHNIQUE
USED TO DOCUMENT A SYSTEM OF
INTERNAL CONTROL IN A CLEAR,
CONCISE AND LOGICAL MANNER,
SHOWING THE MOVEMENTS OF
DOCUMENTS THRU VARIOUS STEPS
FROM THEIR ORIGIN TO THEIR
FINAL DISPOSITION.
 ADVANTAGES OF A FLOWCHART

1. It is efficient

• Gives a bird’s eyeview of the

system
• Allows the reader to see at a
glance the series of procedures
and their relationships
• Shows the origin of documents,
its processing, approval and
distribution.
 ADVANTAGES OF A FLOWCHART

2. It gives the preparer a

better understanding of
the system.
 ADVANTAGES OF A FLOWCHART

3. It provides a useful tool

in the review and
evaluation of a system.
 ADVANTAGES OF A FLOWCHART

4. It enables the user to

visualize effects of
changes in procedures in
case of proposed
improvements in the
existing system.

5. It is easier to update.
 Elements of a Flowchart

1. Heading

Name of Agency
Name of System
(being documented)
Existing/Proposed
Procedural Flowchart
 Elements of a Flowchart

2. Areas of Responsibility

Defines the organizational

unit and the position of
personnel responsible for
the procedures being
charted
 Elements of a Flowchart
3. Symbols used to show predefined
items, steps and actions

process documents decision symbol

file

Off-page connector

terminal connector
 Elements of a Flowchart

4. Flowlines

Used to connect the symbols

in order to show the
action/flow of activities
and show its relationship
 Elements of a Flowchart

5. Legends and Notes

 symbols used
 flowlines used
 acronyms used
 notes (narrative explanation
of certain items which cannot be
adequately described by the flow)
 Guidelines in Flowcharting
 when the system being documented
is complicated and subdivided
into several sub-charts, an
overview chart should be prepared
to summarize the whole system.

 the number of responsibility

areas should be restricted to
maintain clarity of presentation

 Maximum, 6
 Ideal, 4
 Minimum, 1
 Guidelines in Flowcharting
 Responsibility area with most
interchange should be drawn adjacent
to each other to avoid long arrows
and circuitous paths.

 Sub-charts should be provided

whenever necessary:
• when number of columns exceeds 6
• when a number of decision involves
long system of activities
• when the system is complicated

 Group of charts should be properly

indexed
 Guidelines in Flowcharting

 Generally, flow is from left to right,

top to bottom except:

 when subsequent procedures are

done by a responsibility area
charted earlier
 When the upward flowline is
needed to fill in upper spaces
of a responsibility column

 when 2 or more documents are moved

together only one flowline is used
 Guidelines in Flowcharting

 Multiple downward arrows should be

used when copies of forms are
segregated for disposition to
different recipients/files

 Each copy of the document must have a

source and must flow to either a:

file terminal connector

 Guidelines in Flowcharting

 Information and checking flowlines

should be used within the
responsibility area.

 when footnotes are more than one,

they should be numbered in sequence.
 Guidelines in Flowcharting

 when intersection of flowlines cannot

be avoided, the latter flowline
should be slightly curved to avoid
confusion of flow direction

 The legend and notes column should be

placed at the right most of the chart
and should be on the same page of the
flowchart
 Guidelines in Flowcharting

 Flowchart sequence number should be

used to show properly and logically
the sequence of steps or activities.

 Every procedure shown under a

responsibility area is assumed to be
done by the said responsibility area
unless indicated otherwise in the
flowchart
 Guidelines in Flowcharting

 Notes on the face of the flowchart

should be enclosed in parenthesis
and explained under the notes
column. They should be used to
clarify procedures. If the
document is forwarded to a person,
indicate the purposes, otherwise,
it is assumed to be at his own
disposal.
 Guidelines in Flowcharting

 In preparing the flowchart,

subsequent procedures should be
anticipated so that documents for
the next procedure can be properly
placed.

 Consistency