What it is
A flowchart shows how a transaction moves through a process so that a reviewer can see where a control sits and where a risk could arise. A shared legend makes charts drawn by different people read the same way.
This template sets the symbols, the swim lane rules, the drawing rules and the control tags to use on every process flowchart, and includes a version log. The shapes are common conventions, not a requirement of any standard.
When to use it
- Before the team starts to document processes.
- When charts from several teams need to look the same.
- To attach to narratives and walkthrough files.
What’s inside
- Symbol table with use for each shape
- Swim lane and drawing rules
- Control tags: preventive, detective, automated, manual, key
- Version control table
Standard cited
This template follows ICFR documentation. It is written in our own words, except for phrases the standard requires the document to contain, with [bracketed placeholders] for client details, amounts in USD and dates as MM/DD/YYYY. Check it against the current standard and your firm’s methodology before use.
Questions
Must I use these exact shapes?
No. They are common conventions. What matters is that everyone uses one set and that the legend travels with the charts.
How do I show a control?
Mark the step with the control ID from the risk and control matrix and the tags for preventive or detective, manual or automated, and key.
Related templates
- Process Narrative: Procure to Pay
- Process Narrative: Order to Cash
- SOX Control Narrative (ICFR)
- Audit Walkthrough Documentation Template
Last updated 11/05/2026. All free templates.