Which process involves comparing two sets of records for accuracy?

The process of comparing two sets of records for accuracy is best described by access reconciliation. This process is essential in verifying that the access permissions granted to users align accurately with policy requirements and actual user activity. Access reconciliation ensures that any discrepancies in records of who has access to what resources are identified and rectified, maintaining the integrity and security of data.

In the context of information security and governance, access reconciliation serves as a critical control mechanism to uphold access compliance and prevent unauthorized access to sensitive systems. This diligence helps organizations avoid potential security breaches that could result from mismanaged access rights.

Other options do not directly pertain to the comparison of records. Change management focuses on overseeing and controlling changes within IT systems to minimize disruptions. Incident response deals with addressing and managing security incidents to mitigate damage. System monitoring primarily involves continuously observing system performance and security postures, rather than specifically comparing records for accuracy. Therefore, access reconciliation is the most appropriate choice.