The value of an organization's information assets is a direct driver of cybersecurity risk. Highly valuable information, such as intellectual property, customer personally identifiable information (PII), or financial data, presents a more attractive target for malicious actors. Consequently, as the value of information increases, so does the incentive for attack, which in turn elevates the likelihood and potential impact of a security incident. This relationship is a fundamental principle of risk assessment, where risk is often calculated as a function of asset value, threat, and vulnerability.

A. Cybersecurity risks are highly specific to an organization's industry, size, technology, and regulatory environment; they are not identical across all entities.

B. Antivirus and malware software are important mitigating controls, but they cannot "prevent" all risks, especially against new or sophisticated threats (zero-day attacks).

C. While effective cybersecurity is critical for protecting assets and enabling business operations, it is only one component and does not by itself "assure" overall business success.

1. The Institute of Internal Auditors (IIA)

Global Technology Audit Guide (GTAG) 1: Information Technology Risk and Controls

2nd Edition

2012. Page 6 discusses the IT risk assessment process

which begins with identifying critical IT assets and understanding their value to the business as a key step in determining risk.

2. National Institute of Standards and Technology (NIST)

Special Publication 800-30 Revision 1

Guide for Conducting Risk Assessments

2012. Section 2.2.1

"Risk Factors

" explicitly identifies asset value as a component in determining the adverse impact of a security event. The greater the value

the higher the potential impact and overall risk.

3. The Institute of Internal Auditors (IIA)

Global Technology Audit Guide (GTAG): Assessing Cybersecurity Risk: Roles of the Three Lines of Defense

2016. Page 5 states

"The board and senior management should understand that the organization’s cybersecurity program must be tailored to its specific operational and threat environment." This directly refutes the idea that risks are identical across organizations (Option A).

4. ISACA

COBIT 2019 Framework: Introduction and Methodology

2018. The framework's core principles link the governance and management of information and technology to value creation for the enterprise. It emphasizes managing risk to an acceptable level to achieve strategic objectives

not that risk management alone assures success (Option C).