"In mathematics, the Euclidean algorithm, or Euclid's algorithm, is a method for computing the greatest common divisor (GCD) of two (usually positive) integers, also known as the greatest common factor (GCF) or highest common factor (HCF). ...
The GCD of two positive integers is the largest integer that divides both of them without leaving a remainder (the GCD of two integers in general is defined in a more subtle way).
In its simplest form, Euclid's algorithm starts with a pair of positive integers, and forms a new pair that consists of the smaller number and the difference between the larger and smaller numbers. The process repeats until the numbers in the pair are equal. That number then is the greatest common divisor of the original pair of integers.
The main principle is that the GCD does not change if the smaller number is subtracted from the larger number. ... Since the larger of the two numbers is reduced, repeating this process gives successively smaller numbers, so this repetition will necessarily stop sooner or later - when the numbers are equal (if the process is attempted once more, one of the numbers will become 0)." [Euclidean algorithm. Wikipedia]
The flowchart example "Euclidean algorithm" was created using the ConceptDraw PRO diagramming and vector drawing software extended with the Mathematics solution from the Science and Education area of ConceptDraw Solution Park.

"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.