In Order to Perform Their Required Roles and Be Valuable

In order to perform their required roles and be valuable business partners, accountants must understand all of the following except:
E. How the business identifies and designs its products and services
F. How the business collects data, summarizes it, and communicates business information
G. How the business delivers value, interacts with other businesses, and is a good corporate citizen
H. What risks the business faces, and how internal controls can mitigate those risks