[andrewstuart2]

I'd also submit that one of the most important things is recognizing that ROI requires a net positive return. It's not just the time required to implement a control, you also have to factor in the opportunity cost of the increased friction. I've seen way too many times infosec organizations completely ignoring that the loss outweighs the actual risk. Hyperbolic analogy, but like forbidding driving delivery routes to avoid a parking ticket.