C. Impact to business function
The impact to the business function is a crucial factor to consider because it directly relates to the overall goals and objectives of the organization. Protecting information assets is not solely about the cost of controls or the cost to replace the assets. It's about ensuring that the protection measures align with the needs and priorities of the business. Understanding how the loss or compromise of an information asset would impact the organization's ability to function, its reputation, compliance with regulations, and customer trust is paramount in determining the appropriate level of protection.
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