The principle of accountability is a principle by which specific action can be traced back to:

A.
A policy
B.
An individual
C.
A group
D.
A manager
Explanation:
The principle of accountability has been described in many references; it is a
principle by which specific action can be traced back to an individual. As mentioned by
Idrach, any significant action should be traceable to a specific user. The definition
of “Significant” is entirely dependant on your business circumstances and risk
management model. It was also mentioned by Rino that tracing the actions of a specific
user is fine but we must also be able to ascertain that this specific user was
responsible for the uninitiated action.
Subject would make more sense than ‘an individual’. Subject includes system and other accounts.
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