What threats arise from the provision of IT services?

The correct answer highlights the specific threats that can arise when IT services are provided, particularly in the context of auditing and assurance practices.

The self-review threat is significant in this scenario because it occurs when auditors are in a position to review their own work. If an audit firm provides IT services to a client, such as developing or maintaining IT systems, there is a risk that the firm might audit those same systems later. This can lead to a compromise in the objectivity and independence of the audit, as the auditor may be less inclined to question the effectiveness of systems or controls that they have themselves designed or implemented.

The management threat also arises due to the potential for auditors to take on roles that could influence managerial decisions. If an audit firm provides IT services that involve making decisions about the client's operations or technologies, this could blur the line between the audit function and management, creating ethical dilemmas and further undermining the independence and objectivity necessary for a reliable audit.

In contrast, the other options introduce threats that, while relevant in various contexts, do not specifically relate to the provision of IT services in the same compelling way. For instance, conflict of interest and external pressure threats pertain more to situations involving competing interests or external influences rather than directly stemming