GOV-9

Risk Review and Executive Escalation

Oversight

Control Statement

Cyber risks to the organization and its programs or customers are regularly reviewed, prioritized, escalated, explained to the appropriate executives or senior management, and those risks are prioritized for mitigation.

Description

Ongoing risk review and escalation processes ensure that cyber risks do not remain hidden at operational levels where they cannot receive appropriate attention and resources. This control requires a systematic approach to periodically reviewing the organization's cyber risk register, reassessing risk levels, prioritizing risks based on potential impact to the organization, its programs, and its customers, and ensuring that significant risks are communicated clearly to executives and senior management who have the authority to allocate resources and make risk treatment decisions.

Key Implementation Activities

  • 1 Conduct regular (at minimum quarterly) reviews of the cyber risk register to reassess risk levels, identify new risks, and retire mitigated risks
  • 2 Apply a consistent risk prioritization methodology considering likelihood, impact, velocity, and alignment with organizational risk tolerance
  • 3 Establish defined escalation criteria and pathways ensuring material cyber risks reach the appropriate level of management and governance
  • 4 Prepare executive-level risk reports that translate technical risks into business impact language appropriate for decision-makers
  • 5 Track risk mitigation decisions and actions to ensure that prioritized risks receive the allocated resources and that mitigation plans progress as planned

Evidence Examples

  • Cyber risk register showing risk entries with assessment dates, priority rankings, risk owners, and treatment statuses
  • Quarterly risk review meeting minutes with attendance records and documented decisions
  • Executive risk reports or board risk dashboards showing prioritized cyber risks in business context
  • Escalation records demonstrating that material risks were raised to appropriate governance bodies
  • Risk treatment plans with milestones, owners, and progress tracking for prioritized risks

Maturity Levels

Level 1 Initial

Risk reviews are informal and inconsistent. Executives receive limited or reactive reporting on cyber risks, typically only following incidents. Risk prioritization is based on individual judgment rather than a defined methodology.

Level 2 Managed

Scheduled risk reviews occur with documented outputs. Executives receive regular risk reports with business-context analysis. Escalation criteria are defined and risks are tracked through treatment to resolution.

Level 3 Optimized

Risk reviews are continuous and informed by real-time threat intelligence and automated risk scoring. Executives receive dynamic risk dashboards with predictive trend analysis. Risk treatment effectiveness is measured and feeds back into prioritization.

Evidence Requirements View all evidence

Type Evidence Item Frequency Level
Document Cyber Risk Register with assessment dates, priority rankings, owners, and treatment status Maintained continuously Required
Document Risk escalation criteria and pathway documentation Reviewed annually Required
Record Quarterly risk review meeting minutes with attendance and documented decisions Quarterly Required
Record Executive risk reports or Board dashboards showing prioritized risks in business context Quarterly Required
Record Escalation records demonstrating material risks were raised appropriately Per escalation event Required
Record Risk treatment plans with milestones, owners, and progress tracking Per treatment plan Required

Framework Mappings

NIST CSF 2.0

GV.RM-05 GV.RM-06 GV.RM-07 ID.RA-05 ID.RA-06

ISO 27001:2022

5.1 6.1.2 8.2 8.3 9.3

COBIT 2019

APO12.02 APO12.04 APO12.06 EDM03.02

FFIEC CAT

Governance - Risk Reporting