According to the CRISC Review Manual (Digital Version), the business significance of the information is the most important criterion when developing a response to an attack that would compromise data, as it determines the impact and severity of the attack on the organization's objectives and performance. The business significance of the information helps to:
Assess the value and sensitivity of the data that is compromised or at risk of compromise Evaluate the potential losses or damages that the organization may incur due to the data compromise Prioritize the data recovery and restoration activities based on the criticality and urgency of the data Communicate and coordinate the data breach response and notification with the relevant stakeholders, such as the data owners, the customers, the regulators, and the media Enhance the data protection and security measures to prevent or mitigate future data compromise incidents References = CRISC Review Manual (Digital Version), Chapter 3: IT Risk Response, Section 3.3: Risk Response Options, pp. 174-1751

A risk is the possibility of an event that may have a negative impact on the achievement of an organization's objectives. A risk can be measured by the probability and impact of the event, which indicate the likelihood and consequence of the event. A risk manager is a person who is responsible for performing risk management activities, such as identifying, analyzing, evaluating, treating, monitoring, and communicating risks. When an organization retains footage from its data center security camera for 30 days when the policy requires 90-day retention, the risk manager's best response to the business owner who challenges whether the situation is worth remediating is to evaluate the risk as a measure of probable loss, which means to estimate the potential harm or damage that may result from the non-compliance with the policy. By evaluating the risk as a measure of probable loss, the risk manager can provide the business owner with the rationale and justification for the risk remediation, and help the business owner to understand the cost-benefit analysis of the risk response. References = CRISC Review Manual, 7th Edition, page 63.

Independent Assessment:
Objective Evaluation: An assessment by a qualified independent party ensures that the evaluation of the new controls is unbiased and thorough. It provides a credible verification of the control's effectiveness.
Expertise and Standards: Independent assessors bring specialized expertise and follow established standards and best practices, ensuring a comprehensive review of the control implementation.
Validation and Assurance: This assessment provides assurance to stakeholders that the controls are functioning as intended and meet the required security and operational standards.
Comparison with Other Options:
Post-Implementation Review by Key Personnel: While valuable, this review may lack the objectivity and thoroughness of an independent assessment.
Senior Management Sign-Off: Sign-off from senior management is important but does not provide the detailed validation of control effectiveness that an independent assessment offers.
Daily Operation of Robots without Human Interference: This indicates operational stability but does not verify that all controls are functioning as intended.
Best Practices:
Regular Independent Assessments: Schedule regular independent assessments to continuously validate the effectiveness of controls.
Comprehensive Reporting: Ensure that the independent assessment includes comprehensive reporting on findings and recommendations for improvement.
Follow-Up Actions: Implement any recommended actions from the assessment to address identified gaps or weaknesses in the controls.
References:
CRISC Review Manual: Recommends independent assessments as a best practice for validating control effectiveness and ensuring comprehensive risk management.
ISACA Standards: Support the use of independent assessments to provide objective and credible evaluations of control implementations.

The best way to prevent future occurrences of active network accounts belonging to former employees is to conduct a comprehensive review of access management processes. This review should include verifying that the access rights of all employees are updated regularly, especially when they change roles or leave the organization. The review should also ensure that there are clear policies and procedures for granting, modifying, and revoking access rights, and that these are followed consistently and documented properly. The review should also identify and address any gaps or weaknesses in the access management processes that could lead to unauthorized or inappropriate access. By conducting a comprehensive review of access management processes, the organization can improve its security posture and reduce the risk of data breaches or misuse of resources. References = IT audit: The ultimate guide [with checklist] | Zapier, IT auditing and controls - planning the IT audit [updated 2021]

The percent of patches implemented within established timeframe is the best metric to demonstrate the effectiveness of an organization's patch management process, as it measures how well the organization meets its patching objectives and reduces its exposure to vulnerabilities. This metric reflects the timeliness, completeness, and quality of the patching process, and can be compared against the organization's patch management policy and standards. A high percent of patches implemented within established timeframe indicates that the organization has a mature and efficient patch management process that minimizes the risk of security breaches or operational disruptions due to unpatched systems.
References:
*ISACA, Risk and Information Systems Control Review Manual, 7th Edition, 2020, p. 2501
*ISACA, Practical Patch Management and Mitigation2
*NIST, Guide to Enterprise Patch Management Planning3