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CyberArk is a security solution that helps protect sensitive information such as privileged accounts and credentials. When it comes to receiving forwarded records, SIEM (Security Information and Event Management) or SYSLOG servers are designed specifically for this purpose. These servers aggregate logs and security data from various sources to help organizations maintain compliance, detect threats, and analyze security incidents.

The integration of CyberArk with SIEM or SYSLOG servers allows organizations to forward important security events logged in CyberArk for centralized monitoring and analysis. This helps security teams to have a comprehensive view of their security landscape, as they can correlate information from different systems and improve their incident response capabilities.

Moreover, while database servers, backup servers, and application servers are critical parts of an IT infrastructure, their primary function is not focused on centralized logging and event management. Therefore, they are not typically configured to receive forwarded records from CyberArk in the same way that SIEM or SYSLOG servers are. SIEM and SYSLOG servers have the necessary capabilities to handle, process, and analyze forwarded logs effectively, making them the most appropriate choice for this scenario.