From the CISO's perspective in looking at financial statements, the statement of retained earnings of an organization:
From the CISO's perspective in looking at financial statements, the statement of retained earnings of an organization:
The statement of retained earnings reflects the accumulated portion of net income that is retained by the organization instead of being distributed as dividends to shareholders. This retained income can be reinvested back into the business, including financing future security controls. Therefore, it represents the percentage of earnings that could be used to finance future security controls.
D is correct. You can estimate the future over statements.
Option B is right answer
The statement of retained earnings shows the accumulated net income of an organization that has been retained, rather than distributed to shareholders as dividends. This retained income can potentially be reinvested into the business, including financing future security controls and other investments necessary for maintaining and improving the organization's security posture.