It is important that an organization is able to prove compliance with information standards and legislation. One of the

[answerhappygod]

It is important that an organization is able to prove compliance with information standards and legislation. One of the most important areas is documentation concerning access management. This process contains a number of activities including granting rights, monitoring identity status, logging, tracking access and removing rights. Part of these controls are audit trail records which may be used as evidence for both internal and external audits.
What component of the audit trail is the most important for an external auditor?

A. Access criteria and access control mechanisms
B. Log review, consolidation and management
C. System-specific policies for business systems