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Who should determine the appropriate classification of accounting ledger data located on a database server and maintained by a database administrator in the IT department?
Correct Answer: B
Explanation/Reference: Explanation: Data owners are responsible for determining data classification; in this case, management of the finance department would be the owners of accounting ledger data. The database administrator (DBA) and IT management are the custodians of the data who would apply the appropriate security levels for the classification, while the security manager would act as an advisor and enforcer.