The internal audit team determines a software application is no longer in scope for external reporting requirements. Which of the following will confirm that the application is no longer applicable?

Acknowledgement and attestation confirm that an application is no longer applicable for external reporting by formally documenting and verifying this change. Acknowledgement is the act of formally recognizing the new status, while attestation is the process of a responsible party (e.g., the application owner or a compliance officer) formally confirming the accuracy and completeness of this change. This provides a clear audit trail and ensures all stakeholders are aware of and agree to the application's updated scope. Data inventory and retention relate to managing data throughout its lifecycle, not specifically confirming an application's reporting scope. The right to be forgotten is a privacy principle allowing individuals to request data deletion, which is irrelevant to an application's reporting status. Due care and due diligence are principles of responsible conduct and investigation, not a mechanism for confirming a change in reporting scope.