Risk appetite (C) best informs the design of an information security framework because it defines the level of risk the organization is willing to accept in pursuit of its objectives. CISM stresses that security frameworks, policies, and control structures must be aligned with business risk tolerance to avoid over- or under-protection. Audit findings (A) highlight gaps, cost (B) affects feasibility, and available skills (D) influence implementation—but none define the strategic level of protection required. Risk appetite ensures that the framework supports business goals, prioritizes resources appropriately, and provides consistent guidance for decision-making across the organization.