Using Graphical Representations of Business Processes in Evaluating Internal Control A. Faye Borthick, DBA, CISA, CMA, CPA School of Accountancy Georgia State University POB 3989 Atlanta GA 30302-3989 Voice: 404 413-7239; fax: 404 413-7203 borthick@gsu.edu; www.gsu.edu/~accafb/borthick.htm Gary P. Schneider, PhD, CPA School of Business Quinnipiac University 275 Mount Carmel Avenue SB-DNF Hamden, CT 06518-1908 Voice: 203 582-3917; fax: 203 582-8664 gary.schneider@quinnipiac.edu Anthony O. Vance, PhD Marriott School Brigham Young University Provo UT 84602 Voice: 404 651-3880; Skype: tonyvance anthony@vance.name September 11, 2009 Acknowledgements: We are indebted to Ann Dzuranin, participants at sessions of the 2008 American Accounting Association (AAA) National Meeting, and anonymous reviewers for the University of Waterloo Research Symposium on Information Integrity and Information Systems Assurance for helpful comments on earlier versions. Access to Teaching Notes: To obtain the teaching notes, email a request to the first author.