when documenting an entity's internal control, the independent auditor sometimes uses a systems flowchart, which can best be described as a:

A. symbolic representation that represents the flow of documents and the processing steps among departments in the entity

B. diagram which clearly indicates an organization's internal reporting structure

C. graphic illustration of the flow of operations which is used to replace the auditor's internal control questionnaire

D. pictorial presentation of the flow of instructions in an entity's internal computer system