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Specialized Diagramming Software
Specialized diagramming software, like technical design software applications, is more often sold as an independent product and is directly marketed to the main professional communities responsible for developing diagrams. Examples of this software include Interactive Easyflow, Visio, Flowchart+, and ABC Flowcharter. These applications are directed toward a wide range of users with similar specialized needs. This software can be configured to the type of diagram being created. Its configuration is likely to feature the selection of a particular shape library or a shape and connector library. The differences are illustrated in Exhibit 31-11, which contains portions of three different shape libraries developed for different purposes.
Exhibit 31-11. Comparing Various Shapes
Creating the Initial Diagram. The process to follow for creating a new workflow diagram is simple and represents a strength of this software. This process begins when the IT auditor selects and creates the appropriate shape or shapes, continues with the addition of appropriate text (either as the shapes are being created or at one time when all initial shapes have been diagrammed), and concludes as connectors and process flow lines are added. The final step occurs when the workflow diagram is printed or transmitted.
Creating Shapes. Creating shapes with diagramming software is easy, usually selecting a shape with a mouse and dragging it onto the work surface.
Adding Text. Text management is an area in which specialized diagramming software excels. The IT auditor should confirm the text management capabilities of the packages being considered, if any from this category, to ensure that those capabilities meet the appropriate requirements. The IT auditor should not be overly concerned with the amount of text to be placed within shapes on the diagram. Specialized diagramming software is likely to provide for automatic text formatting, automatic shape resizing, and conditional text on lines, for example. These capabilities represent a significant advantage of diagramming software over the other diagramming software choices.
Connecting Diagram Shapes and Indicating Process Flow. This activity represents another significant advantage of specialized diagramming software over the other software choices. IT auditor must be able to connect diagram shapes and indicate the sequence of activitiesto illustrate the possible outcomes at a branching or decision point and to guide the users of the workflow diagram through the activities in which they are interested. The difference with most specialized diagramming software is that connecting lines can be configured to find automatically an optimized path between the shapes that are supposed to be connected. The IT auditor may also be able to configure the lines to create breaks automatically where lines overlap but do not intersect. Last, most of the specialized diagramming software provide for lines to reroute automatically whenever there is a change to the diagram that affects the line or anything attached to it.
Printing the Diagram. Specialized diagramming software is also likely to have advanced printing capabilities. The most significant capability that is present in most of the diagramming software alternatives is the ability to create automatic off-page connectors. This is extremely important because planning for diagram pages can be particularly time-consuming, and not having to address this concern until the diagram is completed can reduce the time required to develop a diagram by 30 percent.
Maintaining an Existing Diagram. Maintaining a diagram may be less complex with the correct specialized diagramming software. Although the maintenance activities are approximately the same as for the other alternatives, the effort required may be different.
Editing and Adding Shapes. Specialized diagramming software is often able to support changing shapes by simply dropping a new shape onto an existing shape, and the related changes to text and lines are handled automatically.
Editing and Adding Text. Consistent with the other software choices, the capability of adding or editing text should not be any different from placing the original text on the workflow diagram.
Editing and Adding Connectors. Specialized diagramming software is the most efficient type of software for this activity. The reasons for this were previously discussed in the section describing the features that are often available when creating connectors.
Compatibility with Other Software. The specialized diagramming software applications are likely to have their own proprietary file formats for storing data in files, but will also have import and export capabilities for use with other industry standard formats. The IT auditor should evaluate the extent of these capabilities in terms of their most likely needs for transferring and exchanging workflow diagrams in their own environment.
Selecting the Most Appropriate Diagramming Software
The IT auditor should follow the basic development process that the company follows to select any business software application. The process begins with identifying the needs and alternatives, gaining approval for one of the alternatives, and implementing the approved solution. The IT auditor should consider soliciting the assistance of other members of the staff to perform the evaluation of alternatives, involving the personnel who are most likely to work with the selected application. A standard audit work program can be used for performing this evaluation, documenting the results of the evaluation, and reporting those results in a summarized fashion to the appropriate personnel or approving authority.
Using Workflow Diagrams Prepared by Information Technology Professionals
When evaluating an automated system, IT auditors may have the option of using existing documentation that may include workflow diagrams or other similar devices prepared by either internal or external information technology professionals. This option has several distinct advantages and disadvantages.
The primary advantage of using an existing workflow diagram or flowchart is that it was probably developed by the persons involved in designing the application. These persons should have had the clearest understanding of the application, making it very likely that the diagrams are truly representative of the underlying manual and automated processes. The second advantage is simple: the IT auditor can virtually eliminate the time required to develop the diagram. Depending on the scarcity of resources, this could be a significant advantage.
There are two closely related disadvantages in relying on previously developed diagrams. First, no assurance exists that the diagrams are accurate. Any one of the following reasons could indicate that a previously developed diagram is inaccurate. The appropriate personnel were not involved in developing the diagrams.
The diagrams were developed quickly and are, therefore, not accurate. Subsequent applications changes are not reflected in the diagrams. Second, relying on existing workflow diagrams may not be prudent because such reliance should only be based on sufficient competent evidential matter to warrant the degree of reliance placed on that information. Not performing sufficient procedures creates a risk that the IT auditor will fail to comply with applicable auditing standards in reaching an audit conclusion. If this risk was realized and a false conclusion reached, several serious consequences would be possible. The consequences could affect the corporation in terms of creating a liability to shareholders or affect the IT auditor by causing a loss of his or her certification and license.
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