"Internal Controls" Please respond to the following: Create an argument whether an auditor concerned with appropriate segregation of duties would use a data flow diagram or system flowchart. Defend your position. From the e-Activity, assess the approach used to determine which companies are slated to begin using IFRS, indicating level of agreement with the approach. Discuss the emerging issues between U.S. Generally Acceptable Accounting Principles and International Financial Reporting Standards that must be considered in designing effective auditor tools and techniques to test controls.