Advantages and disadvantages of process description methods

The advantages of flow chart description method are: it is convenient to intuitively reflect the characteristics of internal control as a whole, it is helpful for auditors to analyze and evaluate internal control, and it is also convenient for auditors to modify it at any time according to the changes of control procedures.

But it is technically difficult to draw the flow chart, especially for complex business, which requires more skilled technology and more time. Secondly, it is sometimes difficult for the flow chart to clearly reflect some weaknesses of the internal control system.