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highest value and identifies controls to mitigate risks to these assets.

               The value of an asset is more than just the purchase price. For
               example, consider a web server hosting an ecommerce site that is

               generating $10,000 a day in sales. It is much more valuable than just
               the cost of the hardware and software. If this server fails causing the
               ecommerce site to become unavailable, it would result in the loss of
               revenue from direct sales and the loss of customer goodwill.




                             Customer goodwill is one of many intangible aspects that

                  represent the actual value of an asset.



               Knowing the asset value also helps with cost-benefit analysis, which
               seeks to determine the cost-effectiveness of different types of security
               controls. For example, if an asset is valued at hundreds of thousands

               of dollars, an effective security control that costs $100 is justified. In
               contrast, spending a few hundred dollars to protect against the theft of
               a $10 mouse is not a justifiable expense. Instead, an organization will
               often accept risks associated with low-value assets.

               In the context of access control attacks, it’s important to evaluate the
               value of data. For example, if an attacker compromises a database
               server and downloads a customer database that includes privacy data

               and credit card information, it represents a significant loss to the
               company. This isn’t always easy to quantify, but attacks on Equifax
               provide some perspective. (See the sidebar “Data Breaches at
               Equifax.”)






                   Data Breaches at Equifax



                  Equifax, a consumer credit reporting agency, suffered several
                  attacks in 2017. It reportedly suffered a major breach of its
                  computer systems in March 2017. While Equifax didn’t report any
                  data breaches from this attack, some analysts indicate that

                  attackers probably installed some remote access tools (RATs) to
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