Which role is designed for user interaction with incident reports but does not allow them to create or amend records?

The role designed for user interaction with incident reports while preventing them from creating or amending records is the one associated with read-only access. This role typically enables users to view incident reports and related information without granting them the permissions necessary to modify or delete any records. Such a role is crucial in environments where sensitive data needs to be accessible to certain users for oversight or review purposes, yet security must be maintained by restricting the ability to alter that data.

In this context, the other role choices serve different functionalities. Roles that permit external access or integration typically allow for more comprehensive interactions, which may include creating or modifying records. The specific designation for CISO (Chief Information Security Officer) roles often involves higher permissions typical of security operations, including potential oversight of incidents rather than solely read interactions. Therefore, the role that only allows viewing incident reports without modification rights is the correct answer.