Step 1: Understanding the Question:
We need to identify the thermodynamic defining factor that determines the change in internal energy ($\Delta U$) of a system.
Step 2: Detailed Explanation:
In chemical thermodynamics, physical properties are classified as either state functions or path functions.
Internal energy ($U$) represents the total kinetic and potential energy of all particles inside a system. It is a fundamental state function.
A state function's value is completely determined by the present condition (state) of the system, defined by variables like pressure, volume, and temperature.
Because it is a state function, the overall change in internal energy ($\Delta U$) depends purely on the difference between the final state and the initial state ($\Delta U = U_{final} - U_{initial}$).
It is completely independent of the route, mechanism, or number of steps taken to achieve that state.
Step 3: Final Answer:
The change depends upon the initial and final states of a system, matching option (A).