Active

Executive Decision Support

The organization shall provide executive leadership and the board with information and analysis to support informed decision-making on security governance matters. Decision support shall include impact assessments, cost-benefit analyses, risk evaluations, and recommendations for action, presented objectively and in a format that facilitates understanding and comparison of options.

Requirement ID
GOV-004-R010
Parent Control
GOV-004
Domain Code
GOV

Requirement Details & Guidance

GOV-004-R010 · GOV-004
Why This Requirement Exists

To ensure leadership has the information needed to make informed security governance decisions, enabling effective governance.

Implementation Guidance

Develop decision support processes; provide relevant information; include analysis and recommendations; ensure objectivity; present in understandable format; support decision-making.

Practical Application & Audit Readiness

GOV-004-R010 · Field Guidance

Business Examples

    Common Audit Findings

      Common Mistakes

        Best Practices & Ownership

        GOV-004 · Recommended Approach

        Recommended Practices

          Typical Owner

          Cross-Mapped Regulatory Frameworks

          Harmonized Control Mappings
          FRAMEWORK CODE FRAMEWORK NAME & DETAILS FAMILY / CATEGORY VERSION ACTION
          IRDAI IRDAI Information & Cyber Security Guidelines IRDAI information and cyber-security requirements... Clause: §1.6-2 – Chief Risk Officer (CRO); §1.6-3 – Chief Information Security Officer (CISO); §1.6-15 – Control Management Committee
          India
          Guideline
          		 vLatest View →
          RBI-CSF RBI Cyber Security Framework / Master Directions RBI cyber-security requirements and directions set... Clause: Circular §17 – Organisational arrangements; Circular §3 – Need for a Board approved Cyber-security Policy
          India
          Regulation
          		 vLatest View →
          SEBI-CSCRF SEBI Cyber Security & Cyber Resilience Framework SEBI’s Cybersecurity and Cyber Resilience Framewor... Clause: 1.4 GV.OV: Oversight
          India
          Regulation
          		 vLatest View →
          DORA Digital Operational Resilience Act The EU Digital Operational Resilience Act establis... Clause: Article 5 – Governance and organisation
          EU
          Regulation
          		 vCurrent View →
          ISO27002 ISO/IEC 27002 ISO/IEC 27002 is a guidance standard containing a... Clause: 5.4 – Management responsibilities
          ISO
          Standard
          		 v2022 View →
          NIS2 NIS2 Directive The NIS2 Directive establishes EU-wide cybersecuri... Clause: Article 20(1) – Governance
          EU
          Directive
          		 vCurrent View →
          PCI-DSS PCI DSS PCI DSS is an industry security standard maintaine... Clause: 12.1.1 – An overall information security policy is:; 12.1.3 – The security policy clearly defines; 12.1.4 – Responsibility for information security is
          PCI
          Standard
          		 v4 View →
          COBIT2019 COBIT COBIT is an enterprise governance and management f... Clause: 4.1 – Evaluate, Direct and Monitor (EDM) > EDM05 – Ensured Stakeholder Engagement > EDM05.02 – Direct stakeholder engagement, communication and reporting.
          COBIT
          Governance Framework
          		 v2019 View →
          ISO22301 ISO/IEC 22301 ISO 22301 specifies requirements for a Business Co... Clause: 5.1 – Leadership and commitment; 5.3 – Roles, responsibilities and authorities
          ISO
          Standard
          		 v2019 View →
          NIST-CSF NIST Cybersecurity Framework (CSF) The NIST Cybersecurity Framework provides high-lev... Clause: GV.RM – Risk Management Strategy | GV.RM-01 – Risk management objectives are established and agreed to by organizational stakeholders GV.RR – Roles, Responsibilities, and Authorities | GV.RR-02 – Roles, responsibilities, and authorities related to cybersecurity risk management are established, communicated, understood, and enforced GV.OV – Oversight | GV.OV-02 – The cybersecurity risk management strategy is reviewed and adjusted to ensure coverage of organizational requirements and risks
          NIST
          Framework
          		 v2 View →
          NIST80053 NIST SP 800-53 NIST SP 800-53 Rev. 5 presents control families, i... Clause: 3.13 – PROGRAM MANAGEMENT, 3.4 – ASSESSMENT, AUTHORIZATION, AND MONITORING; PM-2 – INFORMATION SECURITY PROGRAM LEADERSHIP ROLE, CA-6 – AUTHORIZATION
          NIST
          Control Catalog
          		 vRev. 5 View →
          SOC2 SOC 2 Trust Services Criteria SOC 2 is an independent examination and reporting... Clause: CC1.2 – Control Environment – COSO Principle 2: The board of directors demonstrates independence from management and exercises oversight of the development and performance of internal control. CC3.1 – Risk Assessment – COSO Principle 6: The entity specifies objectives with sufficient clarity to enable the identification and assessment of risks relating to objectives.
          AICPA
          Audit Framework
          		 vLatest View →

          Parent Domain Context

          Governance Domain Baseline
          Domain Name:
          Governance (GOV)
          Purpose:
          To establish, oversee, and continually improve the organization's security, privacy, and resilience program.
          Scope:
          Enterprise
          View

          Parent Control Context

          Control Baseline
          Control Name:
          Executive Oversight & Reporting (GOV-004)
          Summary:
          Establishes processes and reporting frameworks to provide executive leadership and the board with regular, accurate, and actionable information on security program performance and risk posture.
          Business Description:
          Provide regular reporting to executive leadership and the board on the performance of the security program and significant risk areas.
          View