The correct answer is Corporate financial stability and due diligence fraud prevention. This choice is not considered one of the three primary goals of accounting infrastructure in systems security.

Accounting infrastructure in systems security is focused on providing reliable records that enable accountability auditing and operational security functions. It supports verification of actions on systems and supplies the logs and records needed for monitoring incident response and resource management. Those technical and operational objectives are distinct from broad corporate financial goals and legal due diligence.

Information security monitoring analysis and incident characterization and response is a primary goal because accounting systems collect and retain event data that analysts use to detect incidents characterize attacks and drive response efforts. Logs and records are fundamental inputs to monitoring and incident handling.

Individual accountability and audit trails is a primary goal because accounting infrastructure ensures actions are attributable to specific users and provides audit trails for investigations compliance and nonrepudiation. Without this capability it is difficult to hold individuals accountable or to conduct meaningful audits.

Resource usage tracking monitoring and internal chargeback is a primary goal because accounting data is used to measure resource consumption for capacity planning cost allocation and to detect anomalies in usage that may indicate misuse or compromise. Tracking usage is an operational function served by accounting systems.

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