Secure coding practices are the best way to prevent cross-site scripting (XSS) attacks, because they can ensure that the web application validates and sanitizes user input and output data to prevent malicious scripts from being executed on the web browser. XSS attacks are a type of web application vulnerability that exploit the lack of input validation or output encoding in webpages that accept user input or display dynamic content. Application firewall policy settings, a three-tier web architecture, and use of common industry frameworks are not effective controlsto prevent XSS attacks, because they do not address the root cause of the vulnerability in the web application code. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.4.2

Job scheduling ensures that system resources are allocated efficiently by prioritizing high-priority tasks during peak periods. It prevents resource contention by scheduling less critical jobs at off-peak times or when resources are underutilized. This method is the most direct and effective way to ensure adequate resources for essential activities.
* System Virtualization (Option A):While useful for optimizing resource utilization, it does not prioritize activities dynamically.
* Zero Trust (Option C):This is a security framework and does not address resource allocation.
* Code Optimization (Option D):This improves performance but is not directly related to resource scheduling.
Reference:ISACA CISA Review Manual, Job Practice Area 3: Information Systems Operations and Business Resilience.

The primary reason for an IS auditor to use data analytics techniques is to reduce detection risk. Detection risk is the risk that an IS auditor will fail to detect material errors or irregularities in the information systems environment. By using data analytics techniques, such as data extraction, analysis, visualization, and reporting, an IS auditor can enhance the audit scope, coverage, efficiency, and effectiveness. Data analytics techniques can help an IS auditor to identify anomalies, patterns, trends, correlations, and outliers in large volumes of data that may indicate potential issues or risks. Technology risk, control risk, and inherent risk are types of audit risk that are not directly affected by the use of data analytics techniques by an IS auditor. References: [ISACA Journal Article: Data Analytics for Auditors]

Configuring rule sets is the first activity that should be completed during the implementation of a DLP solution, because rule sets define the criteria and actions for identifying, monitoring, and preventingdata loss incidents12. Rule sets are based on the organization's data classification, policies, and requirements, and they help to ensure that the DLP solution is aligned with the business objectives and risk appetite34. Configuring rule sets before enabling detection points, establishing exceptions workflow, or configuring reports helps to avoid false positives, false negatives, or unnecessary alerts5.
References
1: 3.13: Deploy a Data Loss Prevention Solution - Read the Docs
2: Plan and implement data loss prevention (DLP) [Guided] - NICCS
3: CONTINUOUS DIAGNOSTICS AND MITIGATION PROGRAM DATA PROTECTION ... - CISA
4: Continuous Diagnostics and Mitigation Program Technical ... - CISA
5: Data Loss Prevention Best Practices - ISACA Journal

The greatest concern when reviewing an IT strategic plan is B. The plan does not support relevant organizational goals. This is because an IT strategic plan should align and integrate the IT goals and objectives with the organization's overall strategy and vision, and ensure that IT supports and enables the business processes and functions1. If the IT strategic plan does not support relevant organizational goals, it may lead to:
Suboptimal or negative outcomes and value for the organization, as IT investments and initiatives may not align with the organization's priorities, needs, or expectations1.
Conflicts or inconsistencies between IT and business functions, as IT may not deliver the expected level of service, quality, or performance2.
Wasted or inefficient use of resources, as IT may spend time, money, or effort on projects or activities that are not relevant or beneficial for the organization2.