The best recommendation to address the risk of privileged application accounts with passwords set to never expire in a 24/7 processing environment is to introduce database access monitoring into the environment.
Database access monitoring is a security control that tracks and records all activities and transactions performed on a database, especially by privileged users or accounts. Database access monitoring can help address the risk of privileged application accounts with passwords set to never expire by detecting and alerting any unauthorized or abnormal access or actions on the database. The other options are not as effective as database access monitoring in addressing the risk, as they may cause disruption to the business or violate the access management policy. Modifying applications to no longer require direct access to the database is a complex and costly solution that may affect the functionality or performance of the applications, and it may not be feasible or practical in a 24/7 processing environment. Modifying the access management policy to make allowances for application accounts is a risky solution that may create exceptions or loopholes in the policy, and it may not comply with the best practices or standards for password management. Scheduling downtime to implement password changes is a disruptive solution that may affect the availability or continuity of the systems or applications, and it may not be acceptable or possible in a 24/7 processing environment. References: CISA Review Manual (Digital Version), Chapter 5, Section 5.2.4

Effective governance over IT infrastructure is indicated by the ability to deliver continuous, reliable performance12. This is because good governance ensures that IT investments support business objectives and produce measurable results towards achieving their strategies2. It involves implementing management and internal controls, strengthening security, financial controls, risk mitigation, and inspection and compliance obligations3. While security awareness programs, the number of servers, and the number of security incidents can be aspects of IT governance, they are not the best indicators of its effectiveness.
References:
The Value of IT Governance - ISACA
What is IT governance? A formal way to align IT & business strategy | CIO Robust Governance - KPMG Global

A virtual tape library (VTL) is a disk-based backup system that emulates a tape library. It provides faster backup and recovery than traditional tape systems, and it can be integrated with data deduplication and replication technologies to enhance disaster recovery. A VTL can also be replicated to an offsite location for additional protection. A VTL is the best disaster recovery solution for an environment where data virtualization is used, because it can handle large volumes of data, support multiple backup applications, and provide consistent performance.
Onsite disk-based backup systems (A) are not the best disaster recovery solution, because they are vulnerable to the same risks as the primary data center, such as fire, flood, power outage, or sabotage. Tape-based backup systems (B) are not the best disaster recovery solution, because they are slow, prone to errors, and require manual intervention. Redundant array of independent disks (RAID) (D) is not a backup system, but a storage technology that improves performance and fault tolerance by distributing data across multiple disks. RAID does not protect against data corruption, human error, or malicious attacks.
References:
Virtualization Disaster Recovery Overview: Definitions and Guides
Disaster Recovery Virtualization - VMware
What is Virtual Disaster Recovery? - Definition from Techopedia
How Does Virtualization Help With A Disaster Recovery Plan

Scope creep is the uncontrolled expansion of a project's scope, which can result in delays, cost overruns, and quality issues. To mitigate the risk of scope creep, an IS auditor should look for project change management controls, which are processes and procedures for managing changes to the project's scope, schedule, budget, and quality. Project change management controls ensure that changes are properly requested, approved, documented, communicated, and implemented. Source code version control, existence of an architecture review board, and configuration management are also important for software development, but they do not directly address the risk of scope creep. References: ISACA Frameworks: Blueprints for Success, Project Management Institute: A Guide to the Project Management Body of Knowledge