Abstract
An article in the Volume 13, Number 2 issue of the Managerial Auditing Journal introduced a comprehensive business process control model that captures the full spectrum of process controls being implemented by world‐class organizations, including value‐adding controls focused on quality, cost and time. The purpose of this article is to demonstrate a new approach to flowcharting business processes which highlights the five broad categories of controls included in the model. This approach clearly shows how the various types of controls interact with process activities and provides a basis for evaluating how effectively these controls contribute to the achievement of business process objectives.
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