Explanation
Information security program metrics are the best way to demonstrate the status of an organization's information security program to the board of directors, as they provide relevant and meaningful information on the performance, effectiveness, and value of the program, as well as the current and emerging risks and the corresponding mitigation strategies. Information security program metrics should be aligned with the business objectives and risk appetite of the organization, and should be presented in a clear and concise manner that enables the board of directors to make informed decisions and provide oversight. (From CISM Review Manual
15th Edition)
References: CISM Review Manual 15th Edition, page 37, section 1.3.2.2.