“… Business impact/disruption, anticipated loss, profit reduction, fines, reputation, decline in stock price, damage [17]- [23] Risk tolerance [12], [19], [24]; Budget [19] Legal and regulatory [22] Self-imposed constraints [22] Asset Importance/value [13], [24]- [27] Assessed risk [12], [24] Probability of breach, event, or successful attack [13], [24], [26], [28], [29] Threat Anticipated [25], [27], [30], [31] Most significant [25] Residual risk [23], [32]; Incident data [17] Control Cost, general [12], [13], [30], [32], [18], [20]- [23], [26]- [28] Purchase/setup [17], [24], [25], [33]- [35] Number of controls as a proxy for cost [36] Difficulty of implementation [25] Operation, training, and maintenance cost [17], [24], [25],…”