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ISACA Certified Information Security Manager · Isaca
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Risk appetite - Company at different maturity level have different risk appetite and have different view on spending. E.g Startup could be more risk adverse and willing to take more risk therefore spend less on security
A: Conduct Gap Analysis , Page 64 . Gap Analysis areas of review include Effective controls that have been designed , implemented and maintained
you got it wrong, The page is not referring to COST-effective controls. The answer to this question is page 104, "Risk assessment....s used as a basis for identifying appropriate and cost-effective controls " And then is mentioning the 4 areas that make up Risk Posture ( Risk Identification, Analysis, Evaluation etc.