Which of the following is NOT true of incidents?
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Incident resolution is the responsibility of the author of the software under test.
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Incidents may be raised against user requirements.
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Incidents require investigation and/or correction.
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Incidents are raised when expected and actual results differ.
Incidents can be raised against requirements (B is true - ambiguous or incorrect requirements). Incidents do require investigation and correction (C is true). Incidents are raised when expected and actual results differ (D is true - this is the definition). However, incident resolution is NOT the responsibility of the software author (A is false) - it's typically the responsibility of the developer assigned to fix it, not necessarily the original author.
This is a "select the FALSE statement" question from ISTQB-style incident-management theory. "Incident resolution is the responsibility of the author of the software under test" is the false one, so it's correctly selected. An incident (any event requiring investigation) can be raised whenever expected and actual results differ, and can be raised against user requirements or specs, not just against code — both true. Incidents always require investigation and/or correction — true. But WHO resolves an incident is a triage/workflow decision (a lead, a different developer, or the original author) — it is never automatically the code's original author's job by definition. Treating that as a fixed rule is the incorrect claim, making it the right pick for "NOT true."