1. Process Auditing “Turtle Diagram”
With what?
Resources
With Who?
Personnel
Process (specific value added activities)
Inputs
From whom/
where
Outputs
To whom/
where
This diagram, often referred to as the “Turtle Diagram,” provides a methodology for understanding the process approach. The diagram helps auditors identify what are the essential components of a process:
Inputs – What inputs are required to begin the process?
Outputs – What outputs are expected from the process?
With what – What is the process conducted with? (i.e., what resources are needed to carry out the process?)
With who – Who is required to carry out the process?
How done – How is the process carried out? (i.e., what methodologies are followed and what documentation is generated while conducting the audit?)
What results – What measurements or performance indicators are used to measure the process?
What results?
Performance
indicators
How done?
Methods/
Documentation