Which of the following would be MOST important to include in a proposal justifying investments...

Comprehensive and Detailed Step-by-Step Explanation:

Justifying investments in information security requires aligning proposals with business objectives to gain management approval.

A. Vulnerability scan results: These provide technical insights but are insufficient for high-level justification.

B. Competitor benchmark analysis: While useful, this is less relevant than demonstrating direct alignment with organizational needs.

C. Previous security budget: Historical data may provide context but does not justify future needs.

D. Business requirements: This is the BEST answer because aligning security investments with business objectives demonstrates the value and necessity of the program to stakeholders.