Correct Answer: C
Identifying and inventorying all records is the first step required in establishing a records retention program.
A record is any information or document that is created, received, or maintained by an organization in the course of its business activities, and that has legal, operational, or historical value. A records retention program is a set of policies and procedures that governs the creation, storage, protection, retrieval, and disposal of records. The first step in developing a records retention program is to identify and inventory all the records that the organization possesses, and to determine their sources, formats, locations, owners, and lifecycles.
References: CISSP All-in-One Exam Guide, Eighth Edition, Chapter 1: Security and Risk Management, page
21. CISSP Practice Exam | Boson, Question 6.