Audit process flowchart (multipage)

"The general definition of an audit is a planned and documented activity performed by qualified personnel to determine by investigation, examination, or evaluation of objective evidence, the adequacy and compliance with established procedures, or applicable documents, and the effectiveness of implementation. The term may refer to audits in accounting, internal controls, quality management, project management, water management, and energy conservation.
Auditing is defined as a systematic and independent examination of data, statements, records, operations and performances (financial or otherwise) of an enterprise for a stated purpose. In any auditing the auditor perceives and recognizes the propositions before him for examination, collects evidence, evaluates the same and on this basis formulates his judgment which is communicated through his audit report. The purpose is then to give an opinion on the adequacy of controls (financial and otherwise) within an environment they audit, to evaluate and improve the effectiveness of risk management, control, and governance processes." [Audit. Wikipedia]
The audit flowchart example "Audit process flowchart" was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Audit Flowcharts solution from the Finance and Accounting area of ConceptDraw Solution Park.

This HR infographics example was designed on the base of flowchart "Hiring Process" from the website of the Idaho Division of Human Resources.
"... hiring process flowchart outlining the steps to fill a vacant position." [dhr.idaho.gov/ hiringprocess.html]
"What is a hiring list and what are they for?
A hiring list consists of applicants who completed and passed the examination for a vacant classified position.
The applicants are ranked on the hiring list in order from highest to lowest score." [dhr.idaho.gov/ PDF%20 documents/ Flowchart/ Hiring%20 List%20 Guidance.pdf]
"Announcements.
Announcing a vacant position benefits the agency by allowing a wide array of applicants the opportunity to compete for job openings, resulting in a more qualified employee. The State Merit System requires all appointments, promotions and separations in the classified service to be based on competence, valid job requirements, and individual performance." [dhr.idaho.gov/ PDF%20 documents/ Flowchart/ Announcement.pdf]
"Conducting A Lawful Employment Interview.
Interviewing prospective employees is one of the most important activities employers do. The employer’s objective of an interview is to determine whether an applicant is suitable for an available position. The interview provides the employer an opportunity to obtain in-depth information about a job applicant’s skills, work history, and employment background for this purpose." [dhr.idaho.gov/ PDF%20 documents/ Flowchart/ Conducting%20 a%20 Lawful%20 Employment%20 Interview.pdf]
"Reference Checks.
References should be checked after a successful interview with a candidate, but before you offer them the position. If after interviewing there are several candidates that are qualified for the position, reference checks are also a way to further distinguish who might best fit within your agency." [dhr.idaho.gov/ PDF%20 documents/ Flowchart/ Reference%20 Checks.pdf]
"Making the job offer.
Before offering the position to your selected candidate, be sure to speak with your HR and fiscal staff. They may have some suggestions for negotiating the starting salary, etc.
Job Offer Letter.
... A job offer letter should be given to the newly hired employee after you have verbally negotiated the terms of employment. This letter confirms the conditions of employment the selected candidate has accepted and gives them information for their first day." [dhr.idaho.gov/ PDF%20 documents/ Flowchart/ Making%20 the%20 job%20 offer.pdf]
"E-verify.
To ensure compliance with the Governor’s Executive Order 2009-10, all
State Agencies are encouraged to participate in E-verify.
E-verify is an internet based system that allows an employer, using information reported on an employee’s Form I-9, to determine the eligibility of that employee to work in the United States.
The E-Verify system is operated by the U.S. Department of Homeland Security in partnership with the Social Security Administration and its use is free of charge to employers." [dhr.idaho.gov/ PDF%20 documents/ Flowchart/ EVerify%20 Statement.pdf]
"New Hire Paperwork.
There are several important forms for the new employee to fill out." [dhr.idaho.gov/ PDF%20 documents/ Flowchart/ New%20 Hire%20 Paperwork.pdf]
"Probationary Period.
All appointments and promotions into classified positions require a probationary period of 1,040 hours
except for peace officers who must serve 2,080 hours.
The probationary period is a working test period to evaluate the work performance of the employee and to determine their suitability for the position." [dhr.idaho.gov/ PDF%20 documents/ Flowchart/ Probationary%20 Period%20 for%20 Hiring%20 Process.pdf]
The HR infographics example "Hiring process workflow" was created using the ConceptDraw PRO diagramming and vector drawing software extended with the HR Flowcharts solution from the Management area of ConceptDraw Solution Park.

The vector stencils library "Audit flowcharts" contains 31 symbols of audit flow chart diagrams for accounting, financial management, fiscal information tracking, money management, decision flowcharts, and financial inventories.
"A financial audit, or more accurately, an audit of financial statements, is the verification of the financial statements of a legal entity, with a view to express an audit opinion. The audit opinion is intended to provide reasonable assurance, but not absolute assurance, that the financial statements are presented fairly, in all material respects, and/ or give a true and fair view in accordance with the financial reporting framework. The purpose of an audit is to provide an objective independent examination of the financial statements, which increases the value and credibility of the financial statements produced by management, thus increase user confidence in the financial statement, reduce investor risk and consequently reduce the cost of capital of the preparer of the financial statements. ...
Financial audits are typically performed by firms of practicing accountants who are experts in financial reporting. The financial audit is one of many assurance functions provided by accounting firms. Many organizations separately employ or hire internal auditors, who do not attest to financial reports but focus mainly on the internal controls of the organization. External auditors may choose to place limited reliance on the work of internal auditors. Auditing promotes transparency and accuracy in the financial disclosures made by an organization, therefore would likely to reduce of such corporations to conceal unscrupulous dealings.
Internationally, the International Standards on Auditing (ISA) issued by the International Auditing and Assurance Standards Board (IAASB) is considered as the benchmark for audit process. Almost all jurisdictions require auditors to follow the ISA or a local variation of the ISA." [Financial audit. Wikipedia]
The example "Design elements - Audit flowchart" was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Audit Flowcharts solution from the Finance and Accounting area of ConceptDraw Solution Park.

"Failure analysis is the process of collecting and analyzing data to determine the cause of a failure. It is an important discipline in many branches of manufacturing industry, such as the electronics industry, where it is a vital tool used in the development of new products and for the improvement of existing products. There are many companies which provide services to find the cause of failure in products, devices and in post disaster situations. The failure analysis process relies on collecting failed components for subsequent examination of the cause or causes of failure using a wide array of methods, especially microscopy and spectroscopy. The NDT or nondestructive testing methods (such as Industrial computed tomography scanning) are valuable because the failed products are unaffected by analysis, so inspection always starts using these methods." [Failure analysis. Wikipedia]
The example "Audit failure - Fault tree analysis diagram" was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Fault Tree Analysis Diagrams solution from the Engineering area of ConceptDraw Solution Park.

This example was designed on the base of the "Diagram of New Application Workflow" from the United States Patent and Trademark Office (USPTO) website. [uspto.gov/ images/ legalefs1.jpg]
"A nonprovisional application for a patent is made to the Director of the United States Patent and Trademark Office and includes:
(1) A written document which comprises a specification (description and claims);
(2) Drawings (when necessary);
(3) An oath or declaration; and
(4) Filing, search, and examination fees." [uspto.gov/ patents-getting-started/ general-information-concerning-patents#heading-12]
The diagram example "New application workflow" was created using ConceptDraw PRO software extended with the Business Process Workflow Diagrams solution from the Business Processes area of ConceptDraw Solution Park.

This sentence diagram example was redesigned from the Wikipedia file: Examples of Reed-Kellogg diagrams.jpg.
[en.wikipedia.org/ wiki/ File:Examples_ of_ Reed-Kellogg_ diagrams.jpg]
This file is licensed under the Creative Commons Attribution-Share Alike 3.0 Unported license. [creativecommons.org/ licenses/ by-sa/ 3.0/ deed.en]
"Most methods of diagramming in pedagogy are based on the work of Alonzo Reed and Brainerd Kellogg in their book Higher Lessons in English, first published in 1877, though the method has been updated with recent understanding of grammar. Reed and Kellogg were preceded, and their work probably informed, by W. S. Clark, who published his "balloon" method of depicting grammar in his 1847 book A Practical Grammar: In Which Words, Phrases & Sentences are Classified According to Their Offices and Their Various Relationships to Each Another.
Some schoolteachers continue to use the Reed-Kellogg system in teaching grammar, but others have discouraged it in favor of more modern tree diagrams. However, these modern tree structures draw on techniques that were already present in Reed-Kellogg diagrams. Reed and Kellogg defend their system in the preface to their grammar:
The Objections to the Diagram. - The fact that the pictorial diagram groups the parts of a sentence according to their offices and relations, and not in the order of speech, has been spoken of as a fault. It is, on the contrary, a merit, for it teaches the pupil to look through the literary order and discover the logical order. He thus learns what the literary order really is, and sees that this may be varied indefinitely, so long as the logical relations are kept clear.
The assertion that correct diagrams can be made mechanically is not borne out by the facts. It is easier to avoid precision in oral analysis than in written. The diagram drives the pupil to a most searching examination of the sentence, brings him face to face with every difficulty, and compels a decision on every point.
These statements bear witness to the fact that Reed-Kellogg diagrams abstract away from actual word order in order to focus more intently on how words in sentences function and relate to each other." [Sentence diagram. Wikipedia]
The examples of Reed-Kellogg diagrams was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Language Learning solution from the Science and Education area of ConceptDraw Solution Park.

"Most methods of diagramming in pedagogy are based on the work of Alonzo Reed and Brainerd Kellogg in their book Higher Lessons in English, first published in 1877, though the method has been updated with recent understanding of grammar. ...
Some schoolteachers continue to use the Reed-Kellogg system in teaching grammar, but others have discouraged it in favor of more modern tree diagrams. However, these modern tree structures draw on techniques that were already present in Reed-Kellogg diagrams. Reed and Kellogg defend their system in the preface to their grammar:
The Objections to the Diagram.--The fact that the pictorial diagram groups the parts of a sentence according to their offices and relations, and not in the order of speech, has been spoken of as a fault. It is, on the contrary, a merit, for it teaches the pupil to look through the literary order and discover the logical order. He thus learns what the literary order really is, and sees that this may be varied indefinitely, so long as the logical relations are kept clear.
The assertion that correct diagrams can be made mechanically is not borne out by the facts. It is easier to avoid precision in oral analysis than in written. The diagram drives the pupil to a most searching examination of the sentence, brings him face to face with every difficulty, and compels a decision on every point.
... Reed-Kellogg diagrams abstract away from actual word order in order to focus more intently on how words in sentences function and relate to each other.
The Reed-Kellogg System. Simple sentences in the Reed-Kellogg system are diagrammed in accordance with the ... basic schemata" shown in this diagram example. [Sentence diagram. Wikipedia]
The example "The Reed-Kellogg system - Basic schemata" was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Language Learning solution from the Science and Education area of ConceptDraw Solution Park.