What is a characteristic of a data flowchart?

A data flowchart serves as a visual representation that illustrates how data is processed within a system, showing the inputs, processes, and outputs involved. One of the main characteristics of a data flowchart is its ability to provide additional information that supports detailed control activities. By mapping out the flow of data, it highlights how data is handled and identifies critical control points where monitoring can occur. This level of detail is essential for ensuring that control activities are effectively designed and implemented, making it easier to identify potential weaknesses or areas for improvement within a process.

This characteristic aligns with the overall objective of internal auditing, which aims to assess and enhance the effectiveness of controls, ensuring the integrity of data and compliance with regulations. The clarity that data flowcharts offer helps auditors and stakeholders visualize workflows, making it easier to analyze and evaluate the controls that are in place.

In contrast, the other options do not accurately reflect the broader applications and benefits of data flowcharts. For instance, stating that a data flowchart is only used in financial audits limits its applicability since it can be utilized in various contexts, including operational and compliance audits. Similarly, claiming that it does not support control activities contradicts its purpose of highlighting how data flows and the controls that can be applied. Lastly,