Design Thinking Reflection - Visualization 

 Challenge 

 Visualization is a tool that I use all the time . I work at an accounting firm and evaluate the design and   operating effectiveness of our clients ’ financial controls over various financial processes . My client is a   big public company , and has multiple controls for each financial process , such as the process around   payroll , inventory , revenue , and expense . Effectively designed controls mitigate the risk of material   misstatement related to financial account balances . 

 In order to evaluate the design effectiveness of their financial controls , we need to first obtain a   preliminary understanding of the process through reviewing any available documents , such as process   narrative or flowcharts , and we identify all the potential risks . Then we meet with the process owners to   obtain clarification and confirmation . After that , we determine if the risks are being mitigated by the   existing control , and if not , what attributes should be added to the new or modified control in order for   it to be effective by design . 

 The challenge is that some financial processes could be quite complicated , and we may miss to identify   all the significant risks , and in turns misjudge the effectiveness of the design of the controls .   Furthermore , there could be misinterpretation of the processes and controls because the processes are   complicated and new to us . I needed to cover the process around the “ capitalized expense ” account and   this process did not have a flowchart and the narrative was a little bit confusing . 

 Selection 

 In order to ensure that we identify all the significant risks , what could go wrong , and that we obtain a   thorough and accurate understanding of the processes we used visualization extensively as a team to   communicate our thoughts . 

 Application 

 Before we meet with the process owners , me and my supervisors met and discuss how we expect this   process should be like based on reading the narrative provided . I draw out a flowchart of the process on   a white board by marking the initiation point , then write out each step in a box , mark the end of the   process . I used arrows to connect the boxes , and added the risk I identified at where things could go   wrong and marked down the questions we have for the process owners . My supervisors also added to   this flowchart their interpretation of the narrative , inputted the risks that I did not see earlier . 

 Then we met with the process owners to obtain clarifications and asked questions on how certain risks   are addressed by procedures that are not discussed within the narrative . During the meeting we   confirmed our interpretation of their explanation by drawing out the process in the form of a flow chart . 

 After the meeting , I documented the process in greater details in a report and walked through my senior   manager , whom did not attend the meeting with the clients , the report and the process by drawing out   the process in front of him as I present to him the client ’s process , the controls , the risks we identified ,   and our conclusion on the effectiveness of the controls . 

 Insight and Approach 

 The result of using visualization as a communication tool was great . Through using this tool , we were   able to communicate effectively . It allowed us to break down a complicated and big context – a process   – into smaller pieces , and ensure clear communication between me and my supervisors , our clients , and   our senior manager . By drawing out the flowchart , we were able to visually identify the risks at specific   points of the process that we did not see before . Furthermore , visualization allowed us to collaborate   more effectively because we could look at the flow chart together to discuss what we see , and provide   inputs . 

 Visualization is definitely a very powerful tool and I will continue to use it for any similar challenges in   the future , as well as for presentation , collaboration , and learning new concepts myself . 


EMAIL: 
ID_NUM: 
NAME_STUDENT: 
PHONE_NUM: 
STREET_ADDRESS: 
URL_PERSONAL: 
USERNAME: 

### Task: You are a PII (Personal Identity Information) Detection. Given a essays written by students, you have to identify ONLY the following:
NAME_STUDENT - The full or partial name of a student that is not necessarily the author of the essay. This excludes instructors, authors, and other person names.
EMAIL - A student’s email address.
USERNAME - A student's username on any platform.
ID_NUM - A number or sequence of characters that could be used to identify a student, such as a student ID or a social security number.
PHONE_NUM - A phone number associated with a student.
URL_PERSONAL - A URL that might be used to identify a student.
STREET_ADDRESS - A full or partial street address that is associated with the student, such as their home address.
### Input: Design Thinking Reflection - Visualization 

 Challenge 

 Visualization is a tool that I use all the time . I work at an accounting firm and evaluate the design and   operating effectiveness of our clients ’ financial controls over various financial processes . My client is a   big public company , and has multiple controls for each financial process , such as the process around   payroll , inventory , revenue , and expense . Effectively designed controls mitigate the risk of material   misstatement related to financial account balances . 

 In order to evaluate the design effectiveness of their financial controls , we need to first obtain a   preliminary understanding of the process through reviewing any available documents , such as process   narrative or flowcharts , and we identify all the potential risks . Then we meet with the process owners to   obtain clarification and confirmation . After that , we determine if the risks are being mitigated by the   existing control , and if not , what attributes should be added to the new or modified control in order for   it to be effective by design . 

 The challenge is that some financial processes could be quite complicated , and we may miss to identify   all the significant risks , and in turns misjudge the effectiveness of the design of the controls .   Furthermore , there could be misinterpretation of the processes and controls because the processes are   complicated and new to us . I needed to cover the process around the “ capitalized expense ” account and   this process did not have a flowchart and the narrative was a little bit confusing . 

 Selection 

 In order to ensure that we identify all the significant risks , what could go wrong , and that we obtain a   thorough and accurate understanding of the processes we used visualization extensively as a team to   communicate our thoughts . 

 Application 

 Before we meet with the process owners , me and my supervisors met and discuss how we expect this   process should be like based on reading the narrative provided . I draw out a flowchart of the process on   a white board by marking the initiation point , then write out each step in a box , mark the end of the   process . I used arrows to connect the boxes , and added the risk I identified at where things could go   wrong and marked down the questions we have for the process owners . My supervisors also added to   this flowchart their interpretation of the narrative , inputted the risks that I did not see earlier . 

 Then we met with the process owners to obtain clarifications and asked questions on how certain risks   are addressed by procedures that are not discussed within the narrative . During the meeting we   confirmed our interpretation of their explanation by drawing out the process in the form of a flow chart . 

 After the meeting , I documented the process in greater details in a report and walked through my senior   manager , whom did not attend the meeting with the clients , the report and the process by drawing out   the process in front of him as I present to him the client ’s process , the controls , the risks we identified ,   and our conclusion on the effectiveness of the controls . 

 Insight and Approach 

 The result of using visualization as a communication tool was great . Through using this tool , we were   able to communicate effectively . It allowed us to break down a complicated and big context – a process   – into smaller pieces , and ensure clear communication between me and my supervisors , our clients , and   our senior manager . By drawing out the flowchart , we were able to visually identify the risks at specific   points of the process that we did not see before . Furthermore , visualization allowed us to collaborate   more effectively because we could look at the flow chart together to discuss what we see , and provide   inputs . 

 Visualization is definitely a very powerful tool and I will continue to use it for any similar challenges in   the future , as well as for presentation , collaboration , and learning new concepts myself .
### Output: 