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ISACA Certified Information Security Manager · Isaca
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ROI is secondary to justifying security investments. Residual risk, found through security assessments, helps management prioritize investments and resources (comparing to risk appetite) to achieve business objectives.
Senior management is most concerned about ROI, which includes any impact to the residual risk brought on by the investment.
B. Return on investment (ROI). Guys this is what is most important to senior management. Senior management is looking at the results on the overall business. What is the return on the company's investment in said program. The ROI is key metric that senior management reviews to determine if an activity in the business was worth it or not.