What requirement does AT.L2-3.2.1 emphasize for users of organizational systems?

The requirement AT.L2-3.2.1 emphasizes the importance of awareness of security risks and related policies for users of organizational systems. This focus is crucial because users are often the first line of defense in protecting information systems from potential security threats.

Being aware of security risks allows users to recognize and report suspicious activities, adhere to security protocols, and make informed decisions that contribute to safeguarding organizational data. Familiarity with related policies ensures that users understand their roles and responsibilities in maintaining security and complying with organizational standards. This knowledge is integral to a robust security posture, as it helps to cultivate a culture of security within the organization.

The other options, while important in their own right, do not directly relate to the intent of AT.L2-3.2.1. Knowledge of software development, understanding financial implications, and knowledge of hardware specifications do not focus on the critical aspect of security awareness and the importance of informed user behavior in organizational systems. Thus, the emphasis on awareness of security risks and policies makes the correct response clear.