The Sarbanes-Oxley Act (SOX) mandates managers and auditors to assess the effectiveness of internal controls over financial reporting. Our study investigates two methods that organizations commonly use to document their business processes – descriptive narrative (hereafter, textual) and...

The Sarbanes-Oxley Act (SOX) mandates the assessment of internal controls over financial reporting and many organizations are using diagrams to express their internal control processes. While educators regularly stress the effectiveness of diagrammatic representation of process information over...