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Answer (D) is correct . A systems flowchart is a symbolic representation of the flow of documents and procedures through a series of steps in the accounting process of the client’s organization.

Answer (A) is incorrect because A pictorial presentation of the flow of instructions in a client’s internal computer system is a computer program flowchart.
Answer (B) is incorrect because The organizational chart depicts the client’s internal reporting structure.
Answer (C) is incorrect because A flowchart does not necessarily replace the auditor’s internal control questionnaire. Controls beyond those depicted on the systems flowchart must also be considered by the auditor, and information obtained from the questionnaire may be used to develop the flowchart.