Which of the following is NOT a component of a security incident response plan?

In the context of a security incident response plan, key components typically include preparation, containment, recovery, and post-incident analysis. Each of these components plays a crucial role in effectively managing and mitigating security incidents.

Preparation involves establishing policies, procedures, and training to ensure that an organization is ready to respond to incidents when they occur. Containment refers to the actions taken to limit the damage from a security breach and prevent further unauthorized access or harm. Recovery focuses on returning to normal operations following an incident, emphasizing the restoration of affected systems and data.

Post-incident analysis, often referred to as lessons learned, helps organizations improve their future responses and security posture. While financial audits can be important in certain circumstances, they are not considered a core component of a standard security incident response plan. Auditing can happen as a separate activity to assess the financial impact of incidents, but it isn't a necessary part of the incident response framework itself. Thus, the correct answer identifies an element that doesn't fit within the standard components of a security incident response plan.