問題文
A tax authority is decommissioning a model that classified returns for review over six years. The technology team plans to delete the model file, the training data, and the evaluation records once the replacement is live. An auditor examines the plan. Which item most needs to be retained and why?
選択肢
- The training data, so that the authority can retrain the retired model if the replacement proves unsatisfactory during its first months of operation.
- The records that link each past classification to the version and configuration that produced it, because a taxpayer can still challenge a decision taken during the period the model operated.
- The evaluation records, because they are the evidence that the retired model met its acceptance criteria at the time it was deployed.
- The model file itself, since holding the file allows any past classification to be reproduced on demand.