What Is the Difference in an Internal Control Flowchart and a System

Multiple Choice

What is the difference in an internal control flowchart and a system flowchart?

A) An internal control flowchart uses fewer symbols than a system flowchart.
B) An internal control flowchart shows functional areas to indicate the authorization of transactions, the custody of assets, and the recording of transactions.
C) An internal control flowchart is prepared prior to preparing a system flowchart.
D) An internal control flowchart needs an auditor's input for accurate development.