%0 Journal Article %T Optimum Spending on Cybersecurity Measures: Part II %A Sherita Tara Kissoon %J Journal of Information Security %P 137-161 %@ 2153-1242 %D 2021 %I Scientific Research Publishing %R 10.4236/jis.2021.121007 %X The purpose of this research is to investigate the decision-making process for cybersecurity investments in organizations through development and utilization of a digital cybersecurity risk management framework. The initial article, Optimum Spending on Cybersecurity Measures is published on Emerald Insight at: https://www.emerald.com/insight/1750-6166.htm, contains the detailed literature review, and the data results from Phase I and Phase II of this research REF _Ref61862658 \r \h \* MERGEFORMAT [1]. This article will highlight the research completed in the area of organizational decision-making on cybersecurity spend. In leveraging the review of additional studies, this research utilizes a regression framework and case study methodology to demonstrate that effective risk-based decisions are necessary when implementing cybersecurity controls. Through regression analysis, the effectiveness of current implemented cybersecurity measures in organizations is explored when connecting a dependent variable with several independent variables. The focus of this article is on the strategic decisions made by organizations when implementing cybersecurity measures. This research belongs to the area of risk management, and various models within the field of 1) information security; 2) strategic management; and 3) organizational decision-making to determine optimum spending on cybersecurity measures for risk taking organizations. This research resulted in the development