An Auditor's Flowchart of the Client's IT System Is a Graphical

Multiple Choice

An auditor's flowchart of the client's IT system is a graphical representation that depicts the auditor's:

A) program for tests of controls.
B) understanding of the system of how the IT system functions.
C) understanding of the types of errors that are probable given the present system.
D) documentation of the study and evaluation of the system.