To correctly answer this question, the user should understand the definition of an incident in software testing and the typical characteristics of an incident.

An incident refers to any event that occurs during the testing of software that requires further investigation, such as when the actual results differ from the expected results.

Option A: This statement is incorrect. Resolution of incidents is not the sole responsibility of the author of the software under test. Various team members, such as developers, testers, and project managers, may be involved in resolving incidents.

Option B: This statement is correct. Incidents may be raised against user requirements when there is a deviation from the expected behavior or when the system fails to meet the specified requirements.

Option C: This statement is correct. Incidents require investigation and/or correction. When an incident is raised, it must be investigated to determine its cause and corrected to ensure that the software functions as expected.

Option D: This statement is correct. Incidents are raised when expected and actual results differ. When a test case is executed, the expected results are compared to the actual results. If they differ from each other, an incident is raised.

Therefore, the correct answer is:

The Answer is: A