A. A systems flowchart documents manual processes as well as computer processes.

B. A systems flowchart shows the different departments and functions involved in a process and documents manual processes as well as computer processes and the input, output and processing steps. Since it shows the different departments and functions involved, this type of flowchart shows the segregation of duties more easily than would a program flowchart.

C. Flowcharts are not generally kept up to date in between audits. The auditor usually needs to inquire and document any changes that have occurred in processing since the last audit and update the flowchart.

D. A systems flowchart shows the different departments and functions involved in a process and documents manual processes as well as computer processes and the input, output and processing steps. A program flowchart depicts the specific steps in a process and how they will be executed. Thus, a program flowchart, not a systems flowchart, would show the specific control procedures used.