What specific client information should be listed in the DRL when the audited entity is a line-of-business branch?

When determining what specific client information should be included in the Data Retention Log (DRL) for a line-of-business branch, the correct choice focuses on having a comprehensive list of all existing clients of the audited entity. This inclusion is critical because it allows auditors to assess the branch's client base, understand its operating environment, and evaluate compliance and risk management practices related to those clients.

The existence of a complete client list provides a foundational element for various audit activities, such as verifying client identities, ensuring that accurate records are maintained, and analyzing the potential risks associated with each client relationship. This information is essential for establishing a baseline understanding of the branch's clientele and serves as a reference point for further investigations and compliance assessments.

While other options might offer valuable insights, they do not carry the same fundamental relevance for establishing a complete picture of the client relationships that the branch manages. For instance, client complaints and financial statements provide specific cases or perspectives but lack the broader scope that a full client list offers. Similarly, summarizing client interactions might offer a snapshot of client engagement but would not encompass all existing clients necessary for a thorough audit process.