Which statement is true regarding AND gateways?

The statement regarding AND gateways that is accurate is that they require all incoming flows to activate. In the context of business process modeling, an AND gateway is designed to facilitate a parallel processing approach. This means that it will only proceed to the next step in the process when all specified incoming conditions or flows have been met.

For example, if a process model has various paths converging into an AND gateway, all those paths must be completed before the process can continue. This characteristic makes AND gateways crucial for scenarios where synchronization of different activities is necessary, ensuring that all required tasks or events have occurred before the process advances further.

The other statements do not accurately describe the behavior of AND gateways, as they either imply actions contrary to the fundamental definition or function of these elements within a process model. For instance, AND gateways do not ignore incoming flows, do not have a single output path exclusive to one option, and certainly do not operate without incoming flows since the activation is contingent on the completion of all defined paths.