At what point does it make sense for the security lead to be directly reporting to the CEO and not a CIO/CTO?
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Ideally, the CISO should never report into a technology lead. Information Security is far more than data in systems, it is in people's heads, on paper, in the public domain, in legally sensitive classifications. Better placed reporting to a CRO if not the CEO. CIO can work well when the CIO isn't a technology discipline. I've seen it work well reporting into legal officer.
A lot of good answers here. It depends what kind of CIO and CTO there are, where overall risk sits in an organization, and how mature the org is.
Where can the security lead have the necessary impact on risk for their responsibility, accountability, and consult-ability?
Is the organization growing quickly, and will the structure be different in 6-10 months?
Does the organization work well with matrix reporting and responsibilities?
Is security important enough to be supported, or will the attention of reporting directly to the CEO make it less effective?
Report to CEO and also the CISO budget should be separate from the CIO or not control by the CIO
Should ...but typically CISO reports into CIO or COO with a dotted line to CEO or some kind of regular operating rhythm with the CEO
In a small company or a startup, it makes total sense