New Zealand Information Security Manual (NZISM)
Chapter 3: Information security governance - roles and responsibilities – New Zealand Information Security Manual (NZISM)

New Zealand Information Security Manual (NZISM) 3.1.8.C.02: 3.1.8.C.02 Delegate understands residual risk consequences

A delegate of the agency head should be a senior executive who grasps the business consequences and possible impact of accepting residual risk.

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