Number of employees? Really? I'd say the more employees, the more potential attack vectors. But the org structure complexity trumps that in my opinion.
Organizational budget is key. Without proper funding, how can you expect to implement a robust security governance model? Penny-pinching won't cut it when it comes to InfoSec.
The complexity of the organizational structure definitely has the biggest impact on implementing an information security governance model. The more complex the org structure, the more challenging it is to ensure uniform security practices across the board.
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