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ISACA Certified Information Systems Auditor · Isaca
Select one answer.
Written by other learners. Comments can disagree with the marked answer — check the official documentation when in doubt.
Question is about "most helpful", in my opinion is more important to understand the business impact, although it's is important to have an inventory. I think D would come first, but C is more relevant.
Identifying business processes
C is the correct answer for me.