Logic Mapping How to Visually Reconstruct Your Tech-Driven Process
Published on: Fri Apr 05 2024 by Ivar Strand
Logic Mapping: How to Visually Reconstruct Your Tech-Driven Process
A primary challenge in managing and auditing modern financial systems is the invisibility of their core processes. In a manual, paper-based world, we could physically observe the flow of documents and decisions. In a digital system, that same workflow is an abstract sequence of events occurring inside a server.
Logic mapping is a powerful, practical technique to make these invisible processes visible. It is the discipline of creating a visual diagram that represents the actual flow of data and decisions through a system, based not on vendor manuals but on direct observation and testing.
From Abstract Concept to Concrete Diagram
A logic map is distinct from a generic flowchart. It is a detailed, evidence-based diagram of a specific process, such as invoice approval or new vendor registration. A properly constructed map documents every key step: data inputs, automated checks, human decision points, system-generated actions, and final outputs.
This resulting diagram, as conceptualized in Exhibit A, serves as a “true map” of the process as it currently functions. This map can then be compared to the official, documented process, immediately revealing any discrepancies between design and reality. It provides a factual basis for discussion and analysis that is otherwise absent.
A Practical Guide to Creating a Logic Map
Creating a logic map does not require deep technical expertise, but it does demand a methodical approach. A foundational technique in our assurance work is to guide our clients through this process.
Step 1: Select a Single, Critical Process. Do not attempt to map an entire financial system at once. Select one discrete, high-value process to begin. “Expense claim submission and approval” is an excellent candidate as it typically involves multiple roles, decision points, and potential exceptions.
Step 2: Trace and Diagram the “Happy Path.” Using a live version of the system (ideally a test environment), walk through a standard, successful transaction from start to finish. On a whiteboard or using simple diagramming software, visually represent the flow. Use boxes for actions or screens, and diamonds for key decisions (e.g., “Claim Amount > $500?”). Connect them with arrows to show the sequence.
Step 3: Introduce and Map the Exceptions. This is the most critical phase. Systematically test the “unhappy paths” using pre-defined edge cases and test data. For every decision diamond on your map, you must now trace the “No” branch in addition to the “Yes” branch.
- What happens if a required receipt is not attached?
- What is the workflow if the designated approver is on leave?
- How does the system respond if the claim uses an expired project code? Add these alternative paths, error states, and subsequent workflows to your diagram.
Step 4: Annotate the Map with Rules and Data. Enrich the visual diagram with specific details. At each input step, note precisely what data fields are required. For each decision diamond, write down the explicit business rule that governs the logic (e.g., “Requires Director approval if amount > $5,000”). For each output, note who is notified and what information is communicated.
Using the Map for Analysis and Assurance
The completed logic map is a powerful analytical tool. It allows you to:
- Identify Control Gaps: Visually pinpoint where a required control is missing or where a workflow can be bypassed.
- Locate Bottlenecks: See where processes become overly complex or rely on a single point of failure.
- Facilitate Communication: Use the map as an unambiguous tool to discuss process flaws with IT teams, vendors, and auditors.
You cannot effectively manage or audit a process you cannot see. Logic mapping provides the necessary lens to bring digital processes out of the “black box” and into the light for rigorous, evidence-based oversight.
