After a risk assessment, it is determined that the cost to mitigate the risk is much greater than the benefit to be derived. The information security manager should recommend to business management that the risk be:

ISACA CISM Exam syllabus in brief:

Information Security Governance    
A. Enterprise Governance
B. Information Security Strategy

Information Security Risk Management    
A. Information Security Risk Assessment
B. Information Security Risk Response

Information Security Program    
A. Information Security Program Development
B. Information Security Program Management

Incident Management    
A. Incident Management Readiness
B. Incident Management Operations