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ISACA Certified Information Security Manager · Isaca
Select one answer.
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The cost of noncompliance is an input to risk analysis but cost alone does not determine control selection.
The question is about compliance with a regulation, not control failure; hence, Risk appetite was a go to in case of control failure. The question is about compliance, and hence, the cost of non-compliance would be better suited.
The most important consideration when determining additional controls to be implemented is C. The cost of noncompliance.