It is important to classify and determine relative sensitivity of assets to ensure that:

A.
cost of protection is in proportion to sensitivity.

B.
highly sensitive assets are protected.

C.
cost of controls is minimized.

D.
countermeasures are proportional to risk.

Explanation:

Classification of assets needs to be undertaken to determine sensitivity of assets in terms of risk to
the business operation so that proportional countermeasures can be effectively implemented.
While higher costs are allowable to protect sensitive assets, and it is always reasonable to
minimize the costs of controls, it is most important that the controls and countermeasures are
commensurate to the risk since this will justify the costs. Choice B is important but it is an
incomplete answer because it does not factor in risk. Therefore, choice D is the most important.