CHAPTER 2
THEORETICAL FOUNDATION
2.5.2.Types of Flowchart
The
types
of
flowchart
are
differed by
their
specific
business
related purpose
required by the business. Each type indicates different information process (flow)
Formatted: Centered, Space After: 10 pt,
Don't add space between paragraphs of the
same style, Line spacing: Double
Formatted: Centered
Formatted: Indent: Left:
0.49", Space After:
10 pt, Don't add space between paragraphs of
the same style, No bullets or numbering, Tab
stops:
3.21", Left
within the business.
There are three types of flowcharts:
DDocument flowcharts,
which
depict
the
flow
of
documents
and
information
among areas of responsibility within an organization.
Formatted: Bullets and Numbering
DSystem flowcharts,
which
illustrate
show the
relationship
among
the
input,
processing, and output of an AIS.
DProgram flowcharts
that
which illustrate
the
sequence
of
logical
operations
performed by a computer in executing a program.
The
analysis part of
this
thesis
would
will employ
the document
flowchart to
illustrate the documents’ movements related to the RC and the EC of the
company,
as
it
is useful
in
evaluating
the adequacy
of
(internal)
control
procedures
in
a
system,
such
as
internal
checks
and
segregation
of
functions.
Moreover, it can reveal weaknesses or inefficiencies in a system, such as
unnecessary complexity in document flows and/or defective communication
flows. Besides, this type of flowchart will best depict the movement of the most
important elements in RC and EC, which are the RC-related documents and the
EC-related documents.
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