Answer (D) is correct . Flowcharting is a useful tool for systems development as well as understanding the internal control structure. A flowchart is a pictorial diagram of the definition, analysis, or solution of a problem in which symbols are used to represent operations, data flow, transactions, equipment, etc. The processing is presented as sequential from the point of origin to final output distribution. Processing usually flows from top to bottom and left to right in the flowchart. Areas of responsibility (e.g., data processing or purchasing) are usually depicted in vertical columns or areas.
Answer (A) is incorrect because Transaction retrievals are used to select items for testing and review.
Answer (B) is incorrect because Test decks are used to verify processing accuracy.
Answer (C) is incorrect because Software code comparisons are used to validate that programs in production correspond to an authorized copy of the software.
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