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What is the value of this safeguard to the company?

Kevin and David are carrying out a risk assessment and they need to perform a cost/benefit analysis on a specific countermeasure to determine if it is a good choice for the company. The potential loss to the company without the control is $200,000. The ALE with the control is $75,500. They figure that the annual cost of the safeguard is $55,400. What is the value of this safeguard to the company?


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