Increase Efficiency of Computing Resources

B.

The BEST recommendation an IS auditor can make to increase the efficiency of computing resources would be B. Virtualization.

Virtualization allows multiple operating systems to run on a single physical machine simultaneously. This means that multiple virtual machines can be created on a single physical machine, which can be used to increase efficiency and maximize computing resources.

Virtualization allows an organization to consolidate its computing resources, which can lead to cost savings by reducing the number of physical machines needed to run its operations. It also provides greater flexibility in managing the organization's IT infrastructure, as virtual machines can be easily moved between physical machines, making it easier to balance workloads and allocate resources.

Hardware upgrades may increase efficiency, but they can be expensive and may not always be necessary. Real-time backups are important for data protection, but they do not necessarily increase efficiency. Overclocking the CPU can increase processing speed, but it can also cause damage to the hardware and increase the risk of system crashes.

Therefore, virtualization is the best recommendation to increase efficiency of computing resources, as it provides a cost-effective way to maximize the use of existing hardware and increase flexibility in managing the IT infrastructure.