Option B is correct because using a unique integration user for each external system integration follows the principle of least privilege and allows for auditing of each system’s activities.

Option C is incorrect because while using a Connected App for each external system integration follows the principle of least privilege, it does not provide a way to audit the activities of the external systems. The auditing requirement can be met by using a unique integration user for each system.

B should be the correct answer

B is the right answer.

B. A unique integration user for each external system integration.