Which of the following statements about System Access Control List (SACL) is true?

Which of the following statements about System Access Control List (SACL) is true?

A.
It is a mechanism for reducing the need for globally unique IP addresses.

B.
It contains a list of both users and groups and whatever permissions they have.

C.
It contains a list of any events that are set to audit for that particular object.

D.
It exists for each and every permission entry assigned to any object.