Ensuring Reliable User Listings

C.

Of the given options, the answer that provides the greatest assurance that the user listing is reliable is option D - Witnessing the DBA running the query in-person.

Here's why:

A. Requesting a query that returns the count of the users: This option only provides information about the number of users in the system and does not provide any assurance about the accuracy or completeness of the user listing.

B. Requesting a copy of the query that generated the user listing: While obtaining a copy of the query that generated the user listing is helpful for reviewing and validating the logic used to generate the listing, it does not provide assurance that the actual user listing is accurate or complete. A query can be technically correct, but it still might not return a complete or accurate list of users.

C. Obtaining sign-off from the DBA to attest that the list is complete: While obtaining sign-off from the DBA may indicate that the DBA believes the list to be complete, it does not necessarily mean that the list is actually complete or accurate. Additionally, sign-off may be influenced by various factors, such as pressure to complete the audit, time constraints, or the DBA's desire to avoid scrutiny.

D. Witnessing the DBA running the query in-person: This option provides the greatest assurance that the user listing is reliable as it allows the auditor to directly observe the process of generating the user listing. By watching the DBA run the query in-person, the auditor can ensure that the query is executed correctly, and that the results are complete and accurate. This approach also provides an opportunity for the auditor to identify any potential issues or anomalies that may not have been immediately apparent otherwise.

Therefore, option D - Witnessing the DBA running the query in-person, is the best approach to provide the greatest assurance that the user listing is reliable.