Narratives Versus Diagrams: The Impact of Alternative Business Process Representations on Auditor Risk and Control Assessments

Provided by: University of Washington School of Public Health & Community Medicine
Topic: Big Data
Format: PDF
This paper investigates the effectiveness of alternative methods for documenting business processes for the purpose of performing an assessment of risks and controls. The authors consider the effects of informationally equivalent textual versus diagrammatic representations of the same business process. Their subjects were 144 higher level accounting undergraduate students in an AIS course. Each was provided either a diagrammatic or textual representation of the business process. The task was a control risk assessment consisting of responding to 24 multiple choice questions based on Borthick, Schneider, and Vance (2010).

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