Choice "A" is correct. Backup diskettes or tapes of files stored away from originals would enable an entity to reconstruct its financial records if the originals were destroyed.
Choice "b" is incorrect. Hardware controls affect the processing and transfer of information within the system. They do not enable the entity to reconstruct its financial records.
Choice "d" is incorrect. Parallel simulation is an auditing technique used when auditing through the computer. It does not allow an entity to reconstruct its financial records.
Choice "c" is incorrect. System flowcharts could provide accurate descriptions of input and output operations but would not assist in the reconstruction of financial records.