Identification and authentication is a technical measure that prevents unauthorized people (or unauthorized processes) from entering an IT system. Access control usually requires that the system be able to identify and differentiate among users. Reporting incidents is more related to incident response capability (operational control) than to identification and authentication (technical control).
Source: SWANSON, Marianne, NIST Special Publication 800-26, Security Self-Assessment Guide for Information Technology Systems, November 2001 (Pages A-30 to A-32).
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