In the context of a financial statement audit, the typical IT process categories relevant to the audit would include:

A. Manage access processes - This category involves managing user access to systems and data, ensuring appropriate authorization and security measures are in place.

B. IT operations processes - This refers to the day-to-day running of IT infrastructure, such as data center operations, network management, and system maintenance.

C. Manage application control processes - This category encompasses the controls within applications that help ensure the integrity and accuracy of financial data processing.

D. Manage change processes - This involves managing how changes are made to the IT environment, including software updates, system modifications, and infrastructure alterations, with a focus on maintaining control and security during these changes.

Therefore, all of the options provided (A, B, C, and D) are indeed relevant IT process categories in a financial statement audit.