Final answer:
The incorrect statement about requirements changes is that they do not affect requirement effort; in fact, they do impact the effort due to potential additional work required.
Step-by-step explanation:
The sentence that is not true about requirements changes is C. Requirements changes do not affect requirement effort. Changes in project requirements almost always impact the effort required to achieve project outcomes. This is because they may necessitate additional work, such as redesigns, retesting, and further analysis, thereby increasing the workload on the project team. For a project to be successful, it is vital to ensure buy-in from all stakeholders, communicate approved changes effectively, and provide visibility of changes to all affected participants. Additionally, drawing from the lessons learned, effective participation of stakeholders at all levels is necessary to navigate through changes smoothly and ensure the project's success.