The truth is that it is difficult to define a workflow that allows you to flexibly change or add routes to a ringi process.
The below workflow should work if you want a flexible ringi process—One in which, say, you can send a ringi-sho from the marketing division to the sales division.
By the way, in this workflow the ringi-sho cannot be sent back from the board of directors, which means that if it is not approved it will be rejected (not returned for revision). This is because as a company it's important to keep a record of rejections, too.
