Linking realistic threats to key business objectives will direct executive attention to them. All other options are supportive but not of as great a value as choice C when trying to obtain the funds for a new program.

Explanation
The assigned class of sensitivity and criticality of the information resource determines the level of access controls to be put in place. The assignment of sensitivity and criticality takes place with the information assets that have already been included in the information security program and has only an indirect bearing on the costs to be incurred. The assignment of sensitivity and criticality contributes to, but does not decide, the overall budget of the information security program.

Section: INFORMATION SECURITY PROGRAM DEVELOPMENT
Explanation:
Logon banners would appear every time the user logs on, and the user would be required to read and agree to the same before using the resources. Also, as the message is conveyed in writing and appears consistently, it can be easily enforceable in any organization. Security-related e-mail messages are frequently considered as "Spam" by network users and do not, by themselves, ensure that the user agrees to comply with security requirements. The existence of an Intranet web site does not force users to access it and read the information. Circulating the information security policy atone does not confirm that an individual user has read, understood and agreed to comply with its requirements unless it is associated with formal acknowledgment, such as a user's signature of acceptance.