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Principle 2

RISK-BASED STRATEGY AND EXECUTION

Align Strategy and Budget with Approved Risk Thresholds

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The cyber risk treatment plan and budget should be aligned with the acceptable risk thresholds.

2023 Draft NIST CSF 2.0 GV.RM-04

2023 NACD Director’s Handbook on Cyber-Risk Oversight Principle 1

ISO 31000 6.5.1, 6.5.2

2017 AICPA CRMP Description Criteria DC17

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