Lessons learned analysis is the best way to enable an organization to enhance its incident response plan processes and procedures because it helps to identify the strengths and weaknesses of the current plan, capture the feedback and recommendations from the incident responders and stakeholders, and implement the necessary improvements and corrective actions for future incidents. Security risk assessments are not directly related to enhancing the incident response plan, but rather to identifying and evaluating the security risks and controls of the organization. Information security audits are not directly related to enhancing the incident response plan, but rather to verifying and validating the compliance and effectiveness of the security policies and standards of the organization. Key performance indicators (KPIs) are not directly related to enhancing the incident response plan, but rather to measuring and reporting the performance and progress of the security objectives and initiatives of the organization. References: https://www.isaca.org/resources/isaca-journal/issues/2017/volume-5/incident-response-lessons-learned https://www.isaca.org/resources/isaca-journal/issues/2017/volume-1/security-risk-assessment-for-a-cloud-based-enterprise-resource-planning-system https://www.isaca.org/resources/isaca-journal/issues/2016/volume-6/how-to-measure-the-effectiveness-of-information-security-using-iso-27004 https://www.isaca.org/resources/isaca-journal/issues/2017/volume-3/how-to-measure-the-effectiveness-of-your-information-security-management-system