When Documenting an Entity's Internal Control, the Independent Auditor Sometimes

Multiple Choice

When documenting an entity's internal control, the independent auditor sometimes uses a systems flowchart, which can best be described as a:

A) pictorial presentation of the flow of instructions in an entity's internal computer system.
B) diagram which clearly indicates an organization's internal reporting structure.
C) graphic illustration of the flow of operations which is used to replace the auditor's internal control questionnaire.
D) symbolic representation that represents the flow of documents and the processing steps among departments in the entity.