Option C is just plain wrong. The statement of retained earnings has nothing to do with capital expenditures. Whoever wrote this question needs to brush up on their accounting knowledge.
Haha, Option A is a bit of a stretch. I doubt the CISO's budget has a direct correlation with the statement of retained earnings. That's like saying the janitor's salary affects the company's net income.
None of these options seem quite right to me. The statement of retained earnings is more about the company's overall financial performance, not specifically about the CISO's budget or security controls.
I think Option D is the best answer here. The statement of retained earnings represents funds that could potentially be used to finance future security initiatives.
Option B seems reasonable, as proper security controls can indeed generate savings for the organization. But I'm not sure how directly it correlates to the statement of retained earnings.
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