My thoughts - Option A makes sense if question is about "Next" course of action. Option B makes sense if question is about "Best" course of action.. Please correct if wrong..

While increasing monitoring for security incidents (option B) is important, it is more reactive than proactive and does not directly address the underlying issue of incomplete security testing. Determining exposure to the business provides a more comprehensive understanding of the potential risks and allows for targeted mitigation efforts. Therefore, it is the best course of action for the IS auditor in this scenario.

should be B, I guess.

Why not increase security monitoring first? Given that the security tests have not completed, the business exposure level must be greater than zero.

Should be A

i think answer is A

Only A

Do you think answer should be A?