Al - you are absolutely right.
It is very 'high level' in that it just identifies the 'cornerstones' of the audit process.
Does it say enough ? Well to a skilled auditor who undertakes all audits, probably yes, to a newbee - maybe no.
How would we close the gap for the newbee ? Well training is obviously fundemental, or we could hang work instructions off of each process box if desired, or indeed we could drill down on each process element to lower level sub-processes if the information we need to convey is best suited to this medium.
In the real version we do identify standard form references on this map, and we actually still have a procedure which contains the detail, and is identified as a control on this map for each process box.
Do we need the procedure and the map ? Dunno, but my vision is to pursue deletion of text based procedures and replace them with maps such as this. If we need text or diagrams for a certain process element we will create a works instruction.
What are the advantages ? Well I think it gives people flexibility within the process to express their personal flair, the downside of this is the potential for loss of control - so the maps need to be a fine balance. Also it focusses the individual, and any auditor on the key elements of the process - sorting the wood from the trees if you will, hence the instruction on the process is more immediate and auditors dont get bogged down if, for example, the audit schedule is done in MS Offfice Tasks instead of form ABC123 Issue 3.
