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Answer (B) is correct . Systems flowcharts are overall graphic analyses of the flow of data and the processing steps in an information system. Accordingly, they can be used to represent segregation of duties and the transfer of data between different segments in the organization.

Answer (A) is incorrect because A program flowchart will identify the specific edit tests implemented.
Answer (C) is incorrect because The flowcharts are usually not kept up to date for changes. Thus, the auditor will have to interview key personnel to determine changes in processing since the flowchart was developed.
Answer (D) is incorrect because A systems flowchart should show both manual and computer processing.