To Understand the Relevant Internal Controls of the Company,the Auditor

To understand the relevant internal controls of the company,the auditor should understand the following areas of the company:

A) the management environment
B) the risk assessment process
C) the information system including the business processes relevant for financial reporting
D) how the company communicates internal control roles and responsibilities
E) how the company has controlled risks arising from IT
F) both A and B
G) both B and C
H) both C and D