Which of the following should be done FIRST to effectively define the IT audit universe for an entity with multiple business lines?

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Which of the following should be done FIRST to effectively define the IT audit universe for an entity with multiple business lines?
A . Identify aggregate residual IT risk for each business line.
B . Obtain a complete listing of the entity’s IT processes.
C . Obtain a complete listing of assets fundamental to the entity’s businesses.
D . Identify key control objectives for each business line’s core processes.

Answer: D

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