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When one looks at the transition from process maps system

When one looks at the transition from process maps, system and document flowcharts, to data flow diagrams, and then to entity relationship diagrams, it is clear that these various methods of documenting are useful for:

1. Ensuring compliance with COSO

2. relational database design

3. AICPA Trust Service compliance

4. Ove- clocking a CPU

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Accounting Basics: When one looks at the transition from process maps system

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