This answer is a distracter and does not exist.

1.Reference: "[Network Layer] The routing protocols are located at this layer and include the following: .....Internet Protocol Security (IPSec)". "The following protocols operate within the Session layer: Secure Sockets Layer (SSL)". "The Presentation layer is also responsible for encryption and compression." Pg 61-62 Tittel: CISSP Study Guide
2.According to this chart:
http://en.wikipedia.org/wiki/OSI_model
Network - IPSEC
Presentation - SSL/TLS
Session - L2TP
Transport - remains an answer.
3. According to Shon Harris / CISSP 5th edition, SSL is at the TRANSPORT layer
Conclusion:
So, 3 different sources put SSL at 3 completely different layers. But using 1 of the 2 sources does get you with 'transport' as being the answer.

Explanation/Reference:
Explanation:
Output controls are used for two things - for protecting the confidentiality of an output, and for verifying the integrity of an output by comparing the input transaction with the output data. Elements of proper output controls would involve ensuring the output reaches the proper users, restricting access to the printed output storage areas, printing heading and trailing banners, requiring signed receipts before releasing sensitive output, and printing "no output" banners when a report is empty Incorrect Answers:
A: Deterrent controls are used to encourage compliance with external controls, such as regulatory compliance. These controls are meant to complement other controls, such as preventative and detective controls. This is not what is described in the question.
C: Ensuring that printed reports reach proper users and that receipts are signed before releasing sensitive documents are not examples of information flow controls.
D: Ensuring that printed reports reach proper users and that receipts are signed before releasing sensitive documents are not examples of asset controls.
References:
Krutz, Ronald L. and Russel Dean Vines, The CISSP Prep Guide: Mastering the Ten Domains of Computer Security, John Wiley & Sons, New York, 2001, p. 218