IBS is not ICAI's Fault

ICAI is not responsible for the mindset that students carry for this exam. Rather these faculties with some mapping system has made it a circus. Did ICAI force anyone to carry question bank of all the subjects? Shouldn't the students carry their short summary notes which has all the adjustments or a reckoner? Aren't we supposed to make 3 subjects our Major's (CORE) and other subjects with not so indepth knowledge? Something is fishy with our though process( including me) . These faculties are the only reason I can think of.