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Answer (B) is correct . Systems flowcharts provide a visual representation of a series of sequential processes, that is, of a flow of documents, data, and operations. In many instances a flowchart is preferable to a questionnaire because a picture is usually more easily comprehended.

Answer (A) is incorrect because A systems flowchart can present the flow of information and documents in a system, but does not specifically identify the weaknesses.
Answer (C) is incorrect because The flowchart does not provide evidence of how effectively the procedures are actually operating.
Answer (D) is incorrect because The flowchart is useful in documenting the understanding of control, but it does not reduce the need for observation of employees performing tasks if those tests of controls are deemed necessary.