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The IT environment's impact on RoMM identification is BEST captured by:
AMapping each significant class of transactions / account balance / disclosure to the IT systems and applications used, then identifying GITC and application control dependencies
BTreating IT as separate from financial-statement audit
CIgnoring IT entirely
DTrusting management certificates
Answer & Solution
Correct answer: B. Treating IT as separate from financial-statement audit
1. Mapping CT/AB/D to systems exposes dependency on IT controls.
2. GITC and app controls must be tested per the mapping.
3. Ignoring IT or trusting certs breaches SA 315 / SA 330.
_Source: ICAI BoS CA Final Paper 3, Ch 3 "Risk Assessment and Internal Control"_
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