A company has a production AWS account that runs company workloads. The company's security team created a security AWS account to store and analyze security logs from the production AWS account. The…

Creating the destination data stream in the production AWS account means the stream resides in the source account, which would not facilitate cross-account delivery to the security account's Kinesis Data Stream using a subscription filter to receive data.

Creating the IAM role and trust policy in the production account to grant permissions to the production account itself to access a stream in the security account is incorrectly structured, as the permissions to allow writing to the Kinesis stream must be defined in the security account (the resource owner).

Creating the destination data stream and IAM role/trust policy entirely within the production account would keep the Kinesis stream and logs within the production account, failing to deliver them to the separate security AWS account as required.

This solution correctly implements cross-account log delivery by creating the Kinesis Data Stream in the destination (security) account, where an IAM role with a trust policy grants the source (production) account permission to write to the stream, and then a CloudWatch Logs subscription filter in the production account pushes the logs to this cross-account Kinesis stream.