Page 296 - COSO Guidance Book

Exhibit 8-2: Flowchart symbols

Terminator — Indicates the starting or ending point of the process

Process — Describes a particular process, such as posting to accounts
receivable

Document — A printed document or report (hardcopy)

Decision — A decision; lines representing different decisions (typically
Yes or No) emerge from different points of the diamond

Input or output — Data or information being entered or leaving the
system

Connector — Information flow is on the same page of the flowchart.
Connectors that continue the flow from another connector have the
same letter in the connector.

Flow line — The flow line shows the direction of the system flow.

Merge — Indicates a step where two or more sub-lists or subprocesses
are merged into one

Manual process — The process requires human intervention.

Data storage — Used to indicate stored data

Display — Data is displayed, such as on a computer screen.

Off-page connector — Used to show the process continues onto another
page

Magnetic disk — Data is stored on magnetic disk.

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