The correct answer is: D. Administrator
An administrator is a user who has full access to a system and can perform all tasks, including viewing the audit list. A tally vault is a secure storage location for sensitive data. An owner is a user who has created a tally vault and has full access to it. A data entry user is a user who can enter data into a tally vault, but cannot view the audit list.
An audit list is a record of all changes that have been made to a tally vault. It can be used to track changes to data, permissions, and other settings. The audit list can be viewed by administrators only.