According to the CompTIA CySA+ Certification Exam (CS0-002) study guide, a tabletop exercise can be executed by internal managers to simulate and validate changes to the risk management plan, incident response plan, and system security plan. In a tabletop exercise, participants discuss and work through a simulated scenario, usually in a classroom or conference room setting, to evaluate their readiness and understanding of the proposed changes. This type of exercise can help to identify any potential issues or gaps in the proposed changes and can provide valuable insights for refining and improving the plans.