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ISACA Certified in Risk and Information Systems Control · Isaca
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I think the answer should be B. Original cost to acquire During the risk assessment process, which occurs before an incident, it is indeed appropriate to use the asset value from the Asset Management System (AMS) for impact assessment. Here’s how this aligns with your points: - Pre-Incident Evaluation: Since risk assessments are performed proactively, the asset value in the AMS provides a useful reference point for estimating the potential financial impact of losing an asset. It helps establish the Single Loss Expectancy (SLE) and assess the overall risk associated with various assets. -Budgeting and Resource Allocation: Using the asset value allows organizations to prioritize risks and allocate resources accordingly, understanding which assets pose the most significant financial exposure. -Historical Context: The asset value reflects historical investment and provides context for evaluating risks, especially if the value is regularly updated to account for depreciation or changes in market conditions.