To get this fully correct, note that you would need to model all inputs that Inkscape might read, which includes not only binaries but also configuration files or dynamically-loaded plugins. Some systems (I think tup?) track this by tracing executed binaries to see which file system operations they do.
Even with tracing it can be really subtle: for example if a C file has an #include "foo.h", creating a new file named foo.h earlier in the include search path is a meaningful change, which means a file-access-tracing build system also needs to track file-not-found results from previous executions.
(For C programs, also note that getting header dependencies correct includes similarly tracking all the headers in /usr/include that your program transitively includes. See the -MD vs -MMD flags to gcc.)