The correct answer is NIST Special Publication 800-53B control baselines.

NIST Special Publication 800-53B control baselines provide prescriptive, example baselines and tailoring guidance for selecting controls and they do not represent an organization specific record of implemented controls, owners, or operational evidence. Identifying organization wide common controls requires inputs that reflect the current state of the environment and governance, and generic control baselines are guidance rather than an inventory or assessment of what is actually in place.

Organization and system security and privacy risk assessment results would be a valid input because risk assessments document implemented controls, coverage and gaps and they help determine which controls are applied across multiple systems and can be standardized for inheritance.

Cloud Audit Logs would serve as a useful input because audit logs provide operational evidence of control activity and configurations across services and they can reveal patterns that indicate common, reusable controls.

Inventory of existing common control owners and their security and privacy plans is directly relevant because it lists current common controls, who is responsible for them and how they are managed, which is essential when deciding what can be documented and shared for inheritance.

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