C2 level security provides for:Discretionary Access Control, Identification and Authentication, Auditing, Resource reuse

It is an audit conducted during the fiscal year usually as a means of minimizing the work and time involved in concluding the audit after the fiscal year. A corporation might have an interim audit covering the first nine months of the fiscal year so that at the end of the fiscal year most of the auditing will focus on the last three months of the fiscal year thus allowing for a comprehensive audit and early completion of the audit reports. An interim audit does not usually yield any formal reports from the external auditors.

C2 level security provides for Discretionary Access Control, Identification and Authentication, Auditing, Resource reuse.

Abstract
This paper addresses how the global activities undertaken by multinational enterprises (MNEs) in international settings impact corporate governance mechanisms and accountability systems. International corporate governance and accountability research, whether from a political science, economics, finance, or accounting perspective, has thus far predominantly focused on the comparison of corporate governance schemes in different countries and on the investigation of institutional parameters that determine these schemes. Straying from this line of inquiry, this article discusses how globalization at the firm level affects governance and accountability systems at parent- and subsidiary-levels. It emphasizes how an MNE's globalization attributes such as globalization scale, foreign adaptation, global competition, and international experience influence the design of governance mechanisms such as board size, board composition, executive compensation, market discipline, interlocking directorate, ownership concentration, duality and inbreeding, as well as the design of accountability systems such as accounting information, auditing standards, and financial and non-financial disclosures. This article bases its conjectures on information processing and agency theories.

C2 level security provides for:  Discretionary Access Control, Identification and Authentication, Auditing,
Resource reuse.

Preferring NT authentication, using server, databse and application roles to control access to the data, securing the physical database files using NTFS permissions, using an unguessable SA password, restricting physical access to the SQL Server, renaming the Administrator account on the SQL Server computer, disabling the Guest account, enabling auditing, using multiprotocol encryption, setting up SSL, setting up firewalls, isolating SQL Server from the web server

Monitoring of user access in the investigation of Database use.
Levels are Statement Auditing, Privilege Auditing and Object Auditing