What kind of information must the OSC define for audit record content according to AU.L2-3.3.2?

The requirement for audit record content outlined in AU.L2-3.3.2 emphasizes the necessity for organizations to define detailed information that allows for tracing user actions. This includes capturing information about who accessed the system, what actions were performed, when they occurred, and from where they originated. Such granularity is crucial for ensuring accountability and maintaining the integrity of the system.

By focusing on details for tracing users' actions, organizations can effectively investigate incidents, ensure compliance with security policies, and support forensic analysis when necessary. This level of detail is integral to understanding user behavior, identifying potential misuse, or detecting unauthorized access, thereby enhancing overall security management within the system.

The other options, while they may address aspects of system information or incidents, do not capture the specific requirement of detailed user action tracing that is fundamental in establishing robust audit trails, which is the key focus of AU.L2-3.3.2.