Flowcharting is vital business process that is never really end because it can always be strengthened to include the development of new controls. Once you have completed the flowchart, you don’t want to simply place them on a bookshelf to never view again.
Instead, you should use each flowchart as a tool to strengthen your business. Flowcharts can help identify areas of weakness (e.g., segregation of duties issues, lack of review, inefficiencies). The real question is: what do you do with that information? The answer is simple: You should address each issue and resolve each one of them.