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According to IIA guidance, which of the following statements is true?

According to IIA guidance, which of the following statements is true?
A . Risks in IT processes are best mitigated by individual controls.
B . The overall focus of the framework is on significant controls in all critical IT applications.
C . IT risks and related controls are operational and best identified using a bottom-up approach.
D . Control process risks are found at multiple layers of the IT environment.

Answer: D

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