The corporate identity and access team needs to audit User setup in the Salesforce org.

View All Data Permission:

The "View All Data" permission allows a user to see all data in the organization, including user records, regardless of sharing rules or OWD settings.

Why Option C is Correct:

The corporate identity and access team requires broad access to audit user setup. "View All Data" provides this level of visibility across the org.

Why Others Are Incorrect:

Option A: "View" permission on the User object is insufficient to audit all user setups.

Option B: "View All Users" only allows visibility into user records, not their permissions or other related details.

For further information, see Salesforce permissions documentation: https://help.salesforce.com/