8. An IT process is a set of actiljities that are performed to enable an IT environment to meet the needs of the business. What are the typical IT process categories relevant in a financial statement audit as identified in GAM? (Select all that applies)[多选题]
A.Manage access processes B.IT operations processes
C.Manage application control processes D.Manage change processes
In the context of a financial statement audit, the typical IT process categories relevant to ensuring the IT environment supports the reliability and integrity of financial reporting include:
A. Manage access processes B. IT operations processes C. Manage application control processes D. Manage change processes
These processes are critical for auditors to consider because they directly impact the accuracy and security of financial data and systems.
