The main purpose of a post incident review is to identify areas of improvement in the process. Developing a process for continuous improvement is not true in every case. Developing a business case for the security program budget and identifying new incident management tools may come from the analysis of the incident, but are not the key objectives.

Explanation/Reference:
Explanation:
Risk management's primary goal is to ensure an organization maintains the ability to achieve its objectives. Protecting IT assets is one possible goal as well as ensuring infrastructure and systems availability. However, these should be put in the perspective of achieving an organization's objectives.
Preventive controls are not always possible or necessary; risk management will address issues with an appropriate mix of preventive and corrective controls.

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.