D is corrent because a systems flowchart provides a graphic representation of internal control and therefore may help the auditor to obtain an understanding.
A is incorrect because record counts provide the auditor with information of how many transactions have been processed, but will not provide the auditor with an understanding of overall internal control.
B is incorrect because a record layout will aid in the understanding of the detailed design of records, but will not provide evidence relating to overall internal control.
C is incorrect because a program listing will provide the auditor with a listing of program steps, but will not provide evidence relating to overall internal control.
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