While examining evidence, a CCA is trying to confirm the claim that the OSC has...

For IA.L2-3.5.1 (Identify system users, processes, and devices), the strongest evidence is direct lists of accounts, devices, and supporting audit logs/records that show users and devices are actively identified and managed. Policies and procedures are supporting evidence but not as strong as system-generated, real evidence.

Extract:

“Strong evidence includes account listings, device inventories, and audit logs demonstrating that all users, processes, and devices are identified and uniquely associated.”