Comprehensive and Detailed in Depth Explanation:

The CMMC Assessment Guide Level 2 requires data flow diagrams to map CUI flows, identifying business processes, subprocesses, and supporting systems/assets to define assessment scope. Option A (network topology) is secondary to data flow. Option B (employees) and Option C (physical layout) are unrelated to logical data mapping. Option D is critical per CMMC guidance, making it the correct answer.

Reference Extract:

CMMC AG Level 2, Section 1.3:“Data flow diagrams capture processes, subprocesses, and systems handling CUI.”Resources:https://dodcio.defense.gov/Portals/0/Documents/CMMC/AG_Level2_MasterV2.0_FINAL_202112016_508.pdf