Which of the following best describes Incident Response in terms of security controls?

Incident response is best described as a plan to manage security incidents because it encompasses the organized approach to addressing and managing the aftermath of a security breach or attack. This process involves several key stages, including preparation, detection, analysis, containment, eradication, recovery, and post-incident review. By focusing on managing incidents effectively, organizations can mitigate the damage caused by security threats, restore normal operations, and implement lessons learned to improve future responses and strengthen security measures.

In contrast, the other options do not accurately capture the essence of incident response. While preventing security breaches is a proactive measure, incident response is inherently reactive, aimed at dealing with breaches that have already occurred. Evaluating system performance relates more to system health and functionality rather than addressing security threats specifically. Similarly, a strategy for system upgrades focuses on enhancing or modifying systems instead of managing incidents directly. Therefore, the correct answer highlights the critical role of incident response in maintaining security and operational integrity in the event of an incident.