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Flowchart Basics

Online Exclusives The IIA Mar 09, 2021

This evolving tool can help internal auditors better understand processes and provide more useful recommendations for improvement.

When Frank and Lillian Gilbreth introduced the first process flowchart to a group of engineers in 1921, the innovative method of giving a pictorial view of a process quickly gained admiration in the academic and business worlds. Flowcharts gained popularity over the decades and today are used by many professions. Accordingly, by the 1970s, the International Organization for Standardization (ISO) developed standards around them. 

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