• Start in the upper left-hand column of the systems flowchart .
• Identify the first manual keying symbol, manual process symbol, or computer process symbol (process related symbols).
• Follow the sequential logic of the systems flowchart and identify all of the process-related symbols.
• Each process-related symbol reflects an internal control plan which is already present.
• Recognize that the current control plan may not be working as effectively as it should. Recommendations may be needed to strengthen or augment existing control plans.