B
Tying user accounts to access requests confirms that all existing accounts have been approved. Hence, the effectiveness of the system access management process can be accounted. Incorrect Answers: A: Tying user accounts to human resources (HR) records confirms whether user accounts are uniquely tied to employees, not accounts for the effectiveness of the system access management process. C: Tying vendor records to user accounts may confirm valid accounts on an e-commerce application, but it does not consider user accounts that have been established without the supporting access request. D: Tying access requests to user accounts confirms that all access requests have been processed; however, the test does not consider user accounts that have been established without the supporting access request.