To whom should compliance validation requirements be reported?

The correct answer emphasizes the importance of accountability and transparency within organizations regarding compliance with PCI DSS requirements. Compliance validation is crucial for organizations handling cardholder data, ensuring that they are adhering to security standards and protecting sensitive information.

Reporting compliance validation requirements to the entity responsible for compliance ensures that those designated with overseeing or managing compliance efforts are fully informed of the organization's status. This entity could be a compliance officer, security officer, or a designated team responsible for maintaining adherence to PCI DSS standards. By focusing on this aspect of reporting, the organization can effectively manage its compliance efforts, address any potential deficiencies, and implement necessary security measures.

The other choices present alternative reporting structures that do not align with the systematic approach required for maintaining adherence to PCI DSS standards. Internal management might not have a comprehensive understanding of compliance specifics, while reporting only to external auditors may not facilitate ongoing compliance efforts. Involvement of the PCI Security Standards Council is not typical, as they do not directly manage individual organizations' compliance but rather develop and maintain the standards themselves.