Which of the following BEST provides for non-repudiation od user account actions?

A centralized authentication system verifies identity at login but does not maintain comprehensive records of all subsequent user account actions needed to prove non-repudiation.

A file auditing system tracks changes to specific files but is limited in scope and does not provide broad coverage of all user account actions across the entire environment.

A managed IDS detects and alerts on suspicious network activity in real time but is not designed to record and preserve user account action history for non-repudiation purposes.

A centralized logging system aggregates log data from all systems into a single, authoritative repository, making it difficult for users to deny their actions since records are stored outside their control. This provides non-repudiation by maintaining timestamped, tamper-resistant records of user account actions across the environment. Centralized logs can be correlated, retained, and protected from modification, satisfying forensic and compliance requirements.