Implementing the principle of least privilege primarily requires the identification of job duties. This principle states that users should only be given the minimum level of access necessary to perform their job duties. By identifying the specific job duties of each user, an organization can determine the minimum level of access needed, and restrict access to any unnecessary resources. This helps to minimize the potential damage that can be caused by a malicious or compromised user.

A balanced scorecard enables information security governance by providing a framework for aligning security objectives with business goals and measuring performance against them. The other choices are not directly related to governance but may be supported by it.
A balanced scorecard is a strategic management tool that describes the cause-and-effect linkages between four high-level perspectives of strategy and execution: financial, customer, internal process, and learning and growth2. It helps organizations communicate and monitor their vision and strategy across different levels and functions2.