process-statements

A process is a coherent set of related activities with a purpose and defined boundaries. Write or review its title and description, returning wording to the auditor or calling skill.

Starting pattern and completeness

The title is a noun phrase of two to five words naming the work performed. It is unique within the activity and matches the description’s boundaries. Department or system names alone are insufficient; include a system qualifier when needed to distinguish otherwise identical process titles.

A useful starting point for the description is:

[Roles or automated systems] [main activities], starting when [trigger] and ending when [end point or alternative outcomes], to [purpose].

Adapt the wording to the context. Write one present-tense paragraph, roughly two to five sentences, stating facts. A description is complete when a reader can point to:

• Purpose: what the process achieves.
• Boundaries: the start trigger and end points, or the cycle or operating boundaries for recurring or continuous processes.
• Activities and performers: what happens in sequence at summary level, and which roles or automated systems perform the main activities. Name people by role.
• Systems: the relevant systems used, where applicable.
• Key inputs and outputs: what enters and leaves the flow, where these clarify the boundaries.

Include control activities where they explain the flow. Describe what happens, leaving judgments about control adequacy, effectiveness, and risk to their owning work.

Sources and gaps

Base descriptions on supported facts and distinguish documented design, reported practice, and direct observation. Preserve differences between sources with their attribution.

Mark missing facts with descriptive bracketed gaps. When revising supplied wording, retain its source references, visible information gaps, and distinctions between documented, reported, and observed practice. When drafting directly for the user, identify the material or attributed statements used. When another skill requests the wording, return this supporting information with the draft for inclusion in its workpaper.

Process boundaries

Describe one coherent process per statement, with a clear purpose and boundaries. Summarize its main activities at a consistent level of detail, including material branches and alternative end points. A branch alone does not establish a separate process. When wording combines distinct processes, explain the distinction and propose separate statements.

When reviewing multiple statements, compare their boundaries for duplicated coverage and gaps in handoffs. Clarify shared activities and recommend combining statements that describe the same process.

Faults

When reviewing process statements, check for the following problems and apply the corresponding guidance.

• A title that does not identify the process being described. Name the work performed and match the description’s boundaries. Department or system names alone are insufficient; an individual activity should name the process only when it represents the full flow being described.
• A description that merely restates the title. Explain what the process achieves, how it begins and ends, and the main activities and roles or systems involved.
• A missing process boundary. State where the process begins and ends, including relevant triggers, end points, and handoffs. For recurring or continuous processes, describe the cycle or operating boundaries.
• Excessive procedure-level detail. Summarize the main activities and their sequence, retaining only the detail needed to understand the flow.
• An embedded judgment about control adequacy, effectiveness, or risk. Describe what happens and keep assessments of control adequacy, effectiveness, or risk separate from the process description.
• Documented design or reported practice presented as observed practice. Make the distinction clear among documented requirements, someone’s account of practice, and direct observation. When sources differ, state what each source supports.
• Invented or guessed facts. Use details supported by the supplied material or information provided by the user or other identified sources. Mark missing information with descriptive bracketed gaps.

Output

Check that the statements adhere to the guidance above before returning them.

Return the drafted or revised titles and descriptions to the user or calling skill, with a brief summary of what was created or changed.

Distinguish changes made from proposed changes, including any recommendations to combine, separate, or remove statements.

For each unresolved question or information gap, state which statement it affects and what clarification or source material is needed to resolve it.

If no changes are needed, confirm that the statements meet the guidance.