From whose perspective does auditability provide processes to review system activities?

Auditability primarily provides processes to review system activities from the perspective of management. This is because management is responsible for ensuring compliance with regulations, monitoring system performance, and assessing risk. Through auditability, management can gain insights into the effectiveness of internal controls, evaluate operational processes, and ensure that the organization adheres to relevant policies and procedures.

The ability to review system activities enables management to identify potential issues, such as security breaches or inefficiencies, and take necessary corrective actions. This oversight is crucial in maintaining accountability and transparency within the organization, which aligns with management's overarching goals of ensuring organizational integrity and performance.

While staff, end-users, and stakeholders may also benefit from the information provided by auditability, it is management that primarily relies on these processes to fulfill their oversight and strategic responsibilities.