The best strategy for risk treatment is to prioritize controls that directly mitigate the organization's most critical risks. This aligns with a risk-based approach, where limited resources are directed toward areas with the highest business impact. "Effective risk treatment involves prioritizing actions that address the most critical risks to the organization, considering impact and likelihood." - CISM Review Manual 15th Edition, Chapter 2: Risk Response and Mitigation* Advancing maturity or applying quick wins may help, but they are not as strategic or impactful as targeting top-priority risks.