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Risk acceptance

Definition

A formal decision by an authorised senior manager to tolerate a finding without full remediation, typically because the cost of remediation exceeds the risk exposure or the remediation is not technically feasible in the current environment. Risk acceptance requires documentation and a review date.

Related terms

Approved Scanning Vendor (ASV)
An organisation qualified by the PCI Security Standards Council to conduct external vulnerability scans of cardholder data environments. PCI-DSS requirement 11.3.2 mandates...
Audit evidence
Any information the auditor uses to draw conclusions about a control. To be acceptable, audit evidence must be sufficient (enough of it),...
Closure evidence
Documentation that demonstrates a finding has been remediated. Acceptable evidence types vary by control: updated policies with effective dates, configuration screenshots, vulnerability...
CVSS (Common Vulnerability Scoring System)
An open standard maintained by FIRST (Forum of Incident Response and Security Teams) that assigns a numeric score from 0 to 10...
Finding owner
The individual or team accountable for implementing the corrective action specified in a management action plan. The finding owner is typically the...
Follow-up verification
An independent check, usually by internal audit or the compliance function, that reviews closure evidence and confirms the control gap has been...
Management action plan (MAP)
A formal document issued in response to an audit finding, recording the agreed corrective action, the accountable owner, the target closure date,...
Recurring finding
An audit finding that has appeared in two or more consecutive audit cycles despite previous remediation commitments. Recurring findings indicate that the...
Remediation prioritisation
The process of ordering vulnerability remediation by risk. Factors include CVSS base score, asset criticality, threat intelligence about active exploitation, and compensating...
Vulnerability assessment
A systematic process of identifying, classifying, and prioritising security weaknesses in systems, software, and infrastructure. Produces a list of findings with severity...

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