Under which system requirement category would the need for audit trails fall?

The need for audit trails primarily falls under the category of control requirements. Control requirements focus on the mechanisms and policies needed to ensure the integrity, accountability, and traceability of actions within a system. Audit trails serve as a vital component in achieving control because they provide a detailed record of user activities, transactions, and changes made within the system. This information is crucial for monitoring compliance, detecting unauthorized access, and ensuring accountability.

By maintaining robust audit trails, organizations can demonstrate adherence to regulations and standards, support internal and external audits, and enhance overall system security. This clearly positions audit trails within the control category, as their primary purpose is to establish safeguards and oversight within the system rather than directly impacting functionality, usability, or performance.