B is corrent because the control group is responsible for providing a continuous review function by supervising and monitoring input, operations, and the distribution of output (i.e., a continuous internal audit function).
A is incorrect because the systems analyst is responsible for designing the system, and accordingly should not have internal audit responsibility.
C is incorrect because the supervisor of computer operations has responsibility for the overall operation of the information systems department and should not provide an internal audit function.
D is incorrect because the computer programmer is charged with designing program flowcharts and writing computer programs based on the work of the systems analyst. Accordingly, this individual does not have internal audit responsibility.
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