Which NIST publication outlines the necessary controls for audits of information systems used for certification?

The correct answer is B, as NIST 800-53 specifically outlines the security and privacy controls necessary for federal information systems, including those related to audits. This publication provides a comprehensive framework of controls that organizations must implement to manage risk, ensuring that audits effectively assess the security posture of information systems. The controls outlined in NIST 800-53 are crucial for the certification and accreditation process as they help organizations demonstrate compliance with federal standards and best practices for protecting sensitive information.

NIST 800-207, while critical in discussing zero trust architecture, does not focus on audit controls. Similarly, NIST 800-61 primarily addresses incident handling procedures rather than audit requirements. NIST 800-84 deals with the testing of security solutions and is not focused directly on auditing information systems. Thus, the focus on security and privacy controls in NIST 800-53 makes it the appropriate reference for auditing information systems in the context of certification.