An incident response plan should cover the most important and likely scenarios that could compromise the security and operations of an organization. According to various sources of best practices123, an incident response plan should start by conducting a risk assessment to identify potential threats and vulnerabilities, and prioritize the critical systems that need to be protected and restored in case of an incident. Focusing on incidents that affect critical systems ensures that the incident response plan covers the most severe and impactful situations that could harm the organization's mission, reputation, or legal obligations.