LLMResponse AC.L2-3.1.2.b

For assessment objective [b] - determining if "system access is limited to the defined types of transactions and functions for authorized users," I recommend the following prioritization of evidence types and assessment approaches:

Evidence Types (ranked)

1. **Artifacts** - Highest priority

  - Access control implementation records
  - System logs showing access attempts (approved and denied)
  - Screenshots of permission settings in production systems
  - Output from access control mechanisms

2. **Screen Share** - Second priority

  - Live demonstration of access controls in action
  - Observation of attempted unauthorized transactions being blocked
  - Viewing of permission management interfaces

3. **Documents** - Third priority

  - System configuration documentation
  - Security implementation guides
  - Access control matrices mapping users to permitted functions

4. **Physical Review** - Lowest priority

  - On-site observation of controls in operation
  - Physical access management related to function limitations

Assessment Approaches (prioritized)

1. **Test** - Most important

  - Attempt transactions with different user accounts to verify limitations
  - Verify that unauthorized functions are properly restricted
  - Test boundary conditions to ensure controls are comprehensive

2. **Examine** - Second priority

  - Review audit logs showing enforcement of limitations
  - Check system configuration settings that implement restrictions
  - Look at technical mechanisms enforcing transaction controls

3. **Interview** - Third priority

  - Speak with system administrators about implementation
  - Talk to users about their experience with access limitations
  - Interview security personnel about control effectiveness

This prioritization differs from objective [a] because [b] focuses on implementation rather than definition. The "Test" approach becomes most important because you need to verify that controls are actually limiting access as intended. Artifacts and screen shares are prioritized as evidence types because they provide direct proof that limitations are functioning correctly in the live environment.