According to AU.L2-3.3.2, what must be uniquely traced for accountability?

The requirement outlined in AU.L2-3.3.2 emphasizes the need for accountability in information systems by mandating that the actions of individual system users must be uniquely traced. This means that organizations must be able to identify and attribute any actions taken within the system to specific users. This capability is crucial for several reasons, including enhancing security by deterring malicious behavior, tracking compliance with policies and regulations, and facilitating investigations in the event of security incidents or breaches.

By uniquely tracing user actions, organizations can maintain a clear audit trail, which serves as both a monitoring mechanism and a means of ensuring that users are held responsible for their actions. This level of accountability is essential for maintaining the integrity, confidentiality, and availability of information within the system.

Other options, while relevant to organizational operations, do not directly pertain to the accountability requirement specified in AU.L2-3.3.2. For instance, financial records and maintenance schedules are more about operational and compliance requirements rather than the tracing of user actions, which is specifically highlighted as vital for accountability in the context of security and user management.