The audit procedure that would have most likely identified the exception of critical servers not included in the central log repository is to compare a list of all servers from the directory server against a list of all servers present in the central log repository. This would allow the IS auditor to detect any discrepancies or omissions in the central log repository. The other audit procedures (A, C and D) would not be effective in identifying this exception, as they would only focus on the alerts generated, the alert settings configured, or the servers included in the previous year's audit, which may not reflect the current state of the central log repository. References: IS Audit and Assurance Guideline 2202: Evidence Collection Techniques, CISA Review Manual (Digital Version), Chapter 5: Protection of Information Assets, Section 5.3: Logging and Monitoring

The greatest concern for an IS auditor evaluating the access controls for a shared customer relationship management (CRM) system is that audit logging is not enabled. Audit logging is a process that records and tracks the activities and events that occur on a system, such as who accessed what data, when, how, and why.
Audit logging can help monitor and verify the compliance and effectiveness of the access controls, as well as detect and investigate any unauthorized or suspicious access or actions. Audit logging can also provide evidence and accountability for the security and integrity of the system and the data.
Without audit logging, the IS auditor would not be able to audit the access controls for the shared CRM system, as there would be no reliable or traceable records of the access history or patterns. Without audit logging, the organization would also not be able to identify or respond to any potential breaches or incidents that may compromise the confidentiality, availability, or accuracy of the CRM data. Without audit logging, the organization would also not be able to demonstrate or prove itscompliance with any applicable policies, regulations, or standards that may require audit logging for CRM systems.
Single sign-on is not enabled is not a great concern for an IS auditor evaluating the access controls for a shared CRM system, but rather a potential improvement or enhancement. Single sign-on is a process that allows users to access multiple systems or applications with one set of credentials, such as a username and password. Single sign-on can help simplify and streamline the user experience, as well as reduce the risk of password fatigue or compromise. However, single sign-on is not a mandatory or essential requirement for access controls, and it may also introduce some challenges or risks, such as dependency on a single point of failure or vulnerability.
Security baseline is not consistently applied is not a great concern for an IS auditor evaluating the access controls for a shared CRM system, but rather a minor issue or gap. Security baseline is a set of minimum security standards or requirements that apply to a system or application, such as password policies, encryption protocols, or firewall rules. Security baseline can help ensure that the system or application meets a certain level of security and compliance. However, security baseline is not a sufficient or comprehensive measure for access controls, and it may also need to be customized or adjusted according to the specific needs and risks of each system or application.
Complex passwords are not required is not a great concern for an IS auditor evaluating the access controls for a shared CRM system, but rather a common practice or recommendation. Complex passwords are passwords that are composed of a combination of different types of characters, such as letters, numbers, symbols, and cases. Complex passwords can help prevent or deter brute-force attacks or guessing attempts by making the passwords harder to crack or predict. However, complex passwords are not a guarantee or guarantee of security, and they may also have some drawbacks or limitations, such as user inconvenience, memorability issues, or reuse across multiple systems or applications.
References:
Customer Relationship Management Risks and Controls - CRM Simplified 1
Customer relationship management: A guide - Zendesk 2
How to Protect Your Customer Relationship Management (CRM) Data from Hackers 3 What is CRM? | A Definition by Salesforce 4

Stress testing is a type of performance testing that evaluates how a system behaves under extreme load conditions, such as high user traffic, large data volumes, or limited resources. It is useful for identifying potential bottlenecks, errors, or failures that may affect the system's functionality or availability. Stress testing during the quality assurance (QA) phase would have identified the concern of users complaining that a newly released ERP system is functioning too slowly. The other options are not as relevant for this concern, as they relate to different aspects of testing, such as regression testing (verifying that existing functionality is not affected by new changes), interface testing (verifying that the system interacts correctly with other systems or components), or integration testing (verifying that the system works as a whole after combining different modules or units). References: CISA Review Manual (Digital Version), Domain 5: Protection of Information Assets, Section 5.4 Testing Techniques1

Asking management why the regulatory changes have not been included is the first thing that an IS auditor should do during the planning stage of a compliance audit. An IS auditor should inquire about the reasons for not updating the inventory of compliance requirements with recent regulatory changes related to managing data risk. This will help the IS auditor to understand whether there is a gap in awareness, communication, or implementation of compliance obligations within the organization. The other options are not the first things that an IS auditor should do, but rather possible subsequent actions that may depend on management's response. References:
CISA Review Manual (Digital Version), Chapter 2, Section 2.31
CISA Review Questions, Answers and Explanations Database, Question ID 214