CAS-003 Question #445: Real Exam Question with Answer & Explanation

An information security manager conducted a gap analysis, which revealed a 75% implementation of security controls for high-risk vulnerabilities, 90% for medium vulnerabilities, and 10% for low-risk vulnerabilities. To create a road map to close the identified gaps, the assurance team reviewed the likelihood of exploitation of each vulnerability and the business impact of each associated control. To determine which controls to implement, which of the following is the MOST important to consider?