In a countermeasure cost-benefit analysis, the annual cost of safeguards is compared with the expected cost of loss. This can then be used to justify a specific control measure. Penetration testing may indicate the extent of a weakness but, by itself, will not establish the cost/benefit of a control. Frequent risk assessment programs will certainly establish what risk exists but will not determine the maximum cost of controls. Annual loss expectancy (ALE) is a measure which will contribute to the value of the risk but. alone, will not justify a control.

Section: INFORMATION RISK MANAGEMENT
Explanation:
A risk assessment will identify- the business impact of such vulnerability being exploited and is, thus, the correct process. A penetration test or a security baseline review may identify the vulnerability but not the remedy. A business impact analysis (BIA) will more likely identify the impact of the loss of the mail server.

Section: INCIDENT MANAGEMENT AND RESPONSE