Contractor Risk Managed Assets (CRMA) must be documented in all of the following EXCEPT:

Contractor Risk Managed Assets (CRMA) refer to the documentation and management of assets that could pose risks to an organization's operations, particularly within the context of cybersecurity and compliance frameworks like CMMC.

The correct answer, which states that CRMAs do not need to be documented in the organization’s financial records, aligns with the purpose and focus of CRMA. Financial records primarily serve to track financial transactions, profitability, asset depreciation, and other monetary metrics. These records are not designed to capture the cybersecurity posture or asset management related to risk assessment, which is the primary concern of CRMA documentation.

In contrast, documenting CRMAs in the asset inventory, the network diagram, and the System Security Plan (SSP) is crucial. The asset inventory provides a comprehensive list of all assets, helping to ensure that all potential risks are identified and managed. The network diagram illustrates how those assets connect and interact within the system, which is important for assessing security risks. The SSP outlines the security requirements and controls for managing those assets, serving as a foundational security document for compliance and risk management efforts.

This distinction underscores the importance of aligning asset management with cybersecurity strategies rather than financial tracking alone.