A Chief Information Security Officer (CISO) is reviewing the results of a gap analysis with an outside cybersecurity consultant. The gap analysis reviewed all procedural and technical controls and found the following: ✑ High-impact controls implemented: 6 out of 10 ✑ Medium-impact controls implemented: 409 out of 472 ✑ Low-impact controls implemented: 97 out of 1000 The report includes a cost-benefit analysis for each control gap. The analysis yielded the following information: ✑ Average high-impact control implementation cost: $15,000; Probable ALE for each high-impact control gap: $95,000 ✑ Average medium-impact control implementation cost: $6,250; Probable ALE for each medium-impact control gap: $11,000 Due to the technical construction and configuration of the corporate enterprise, slightly more than 50% of the medium-impact controls will take two years to fully implement. Which of the following conclusions could the CISO draw from the analysis? 

Answer options:

A. Too much emphasis has been placed on eliminating low-risk vulnerabilities in the past
B. The enterprise security team has focused exclusively on mitigating high-level risks
C. Because of the significant ALE for each high-risk vulnerability, efforts should be focused on those controls
D. The cybersecurity team has balanced residual risk for both high and medium controls

C