The most important factor to have in place to ensure the effectiveness of risk and security metrics reporting is an organizational reporting process. An organizational reporting process is a set of procedures that defines the roles, responsibilities, frequency, format, and distribution of the risk and security metrics reports. An organizational reporting process helps to ensure that the risk and security metrics are relevant, accurate, consistent, and timely, and that they provide useful information for decision making and performance improvement. An organizational reporting process also helps to align the risk and security metrics reporting with the enterprise's objectives, strategies, and policies, and to communicate the risk and security status and issues to the appropriate stakeholders. References = Risk and Information Systems Control Study Manual, 7th Edition, Chapter 5, Section 5.3.2, page 2421