The correct option is It provides evidence that the control operates as intended and satisfies compliance obligations.

Detailed records serve as the documented evidence auditors and compliance reviewers use to confirm that the control was implemented correctly and continues to function. Records include test results change histories configuration details and monitoring data that together prove operational effectiveness and satisfy legal and regulatory obligations.

It is replaced by relying solely on Cloud Audit Logs is incorrect because audit logs are only one source of evidence. Logs can show events but they do not replace design documentation test results approval records and retention policies that auditors may require.

It negates the need for future audits is incorrect because records do not eliminate audits. Audits are ongoing assurance activities and detailed records are what auditors examine during those future audits.

It permits immediate decommissioning of the control without review is incorrect because decommissioning requires formal review and change control. Records are used to assess impact compliance obligations and to document that removal was authorized and safe.

Full AWS Practitioner Certification Question