Documenting asset configuration baselines is the control that BEST enables an organization to ensure a complete and accurate IT asset inventory. By establishing and maintaining detailed records of the configuration and characteristics of each IT asset, an organization can track and manage its assets effectively.
I am going with C because:
Option A, requesting an asset list from business owners, may not be sufficient as business owners may not be aware of all the devices that are being used within the organization.
But A is still not complete if there is no log of physical inventory when an item or device or asset is purchased.
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