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