...James Lloyd Bierstaker Part‐list interference occurs when reading a few items from a previously viewed list interferes with recall of the remaining items. The purpose of this study is to examine if the review of an incomplete flowchart, following the review of a complete narrative, interferes...

... detection and for the avoidance of audit failure. To document their understanding of client internal control systems, auditors have relied upon two common formats – internal control narratives and flowcharts. The choice of format is important because it can affect the use and interpretation of information...

..., 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...