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https://en.wikipedia.org/wiki/IT_performance_management?action=edit

Information Security Context
Information security performance management is the process of designing, implementing, and managing the use of all data elements to determine the effectiveness of the overall security program. Performance measurements are data points or computed trends that may indicate the effectiveness of security countermeasueres or controls as implemented by the organization. A critical task in this measurement process is to asess and quantify what will be measured. It is essential to obtain detailed measurements when assessing the effort spent to complete production tasks and the time spent on project tasks. This depends heavily on the number of systems and users of those systems.

Benchmarking for many organizations can be difficult as many organizations do not share results. Successful cyberattacks are percieved as an organizational failure, and are kept secret if possible. No two organizations are alike, and may differ dramatically in size, composition, managment phiosophy, and infrastructure.