What is the primary purpose of using data flow diagrams by IS auditors?

The primary purpose of using data flow diagrams by IS auditors is to graphically summarize data paths and storage. Data flow diagrams provide a visual representation of how data moves through a system, illustrating the relationships between various components such as processes, data stores, and data flows. This graphical representation helps auditors understand the overall architecture of the system, how data is processed, and where it is stored, which is crucial for assessing the effectiveness of controls and identifying potential areas of risk.

By capturing this information visually, auditors can more easily spot inefficiencies, redundancies, or gaps in data handling that may require further investigation. This also facilitates discussions with stakeholders, as it provides a straightforward way to convey complex processes. Overall, the ability to summarize data flows graphically supports the auditing process by enhancing clarity and focus on the critical aspects of data management without getting bogged down in overly detailed procedural descriptions.