An incident response report must detail the personnel involved in the discovery and handling of the incident, the nature of the incident itself, the exact time and place of occurrence, and the reasoning behind the incident's occurrence.
The statement is correct because a comprehensive incident response report should include the five 'W's: who was involved, what happened, when it took place, where it occurred, and why it happened. These details ensure that the incident is clearly understood, which is crucial for effective communication with stakeholders and for future reference or legal documentation. Providing this information also facilitates a thorough analysis of the incident, assisting in creating better defenses for future incidents.