What do you do when business unit leaders push back on your SOC’s recommendations?

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C-PIO in Software, 10,001+ employees
Listen. Then explain it is a shared responsibility. Appeal to corporate governance that we are all in this together. 
CIO in Services (non-Government), 201 - 500 employees
Remind them of their responsibility to keep patient data safe and secure, and then reiterate the COST in dollars and to reputation of any breach, not to mention how it reflects on them as the leaders of our organization.  Regulatory consequences for us (HIPAA, GDPR) are severe.
CIO / Managing Partner in Manufacturing, 2 - 10 employees
Ensure the risk is clearly defined in business terms, the likely loss of business, reputational damage etc.

Listen to their concerns and discuss them.
CEO in Services (non-Government), 2 - 10 employees
From business perspective, list the risks of non-compliance/not making necessary investments  in layperson terms and the ROI of any required investments. Using Poneman 2022 as your reference, quantify the risk in terms of lost revenue ($4.35M average) and the impacts financially on margins, earnings, stock price, bonuses, etc.  Present a risk reduction business case vs. what may be perceived as overbuilding/overreach.   

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CTO in Software, 201 - 500 employees
Without a doubt - Technical Debt! It's a ball and chain that creates an ever increasing drag on any organization, stifles innovation, and prevents transformation.
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Patch management: to reduce attack surface and avoid system misconfigurations39%

Malware and ransomware prevention: to protect endpoints from social engineering attacks58%

Malware and fileless malware detection and response: to protect against malicious software49%

Threat Hunting: to detect unknown threats that are acting or dormant in your environment and have bypassed the security controls33%

Not planning to change endpoint security strategy10%