According to the ISACA guide, engaging business and IT process owners for internal expertise is most important for successful execution of CSF implementation Step 6, as they can provide valuable insights into the current and desired states of the processes, the gaps and potential solutions, and the costs and benefits of the implementation1. They can also help to align the cybersecurity program with the business objectives and risk appetite of the organization.
ReferencesImplementing the NIST Cybersecurity Framework Using COBIT 2019, page 17.
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