Which of the following is the best reason to perform a tabletop exercise?

A tabletop exercise is a discussion-based training session where participants review and discuss their roles and responsibilities during an incident. The primary goal is to identify gaps, weaknesses, or areas for improvement in the Incident Response Plan (IRP) without the pressure of a live event. By simulating a scenario, organizations can discover if their current plan is effective and then update the IRP to reflect lessons learned, ensuring it remains current and actionable. While addressing audit findings might be a secondary outcome if the audit highlighted IRP deficiencies, it's not the primary purpose of the exercise itself. Collecting remediation response times is typically done during actual incidents or more complex simulations, not a tabletop. Calculating ROI is a financial metric and not directly related to the operational goal of an incident response exercise.