Which phrase correctly completes the statement about implementation costs in Article 32?

The phrase that most accurately completes the statement about implementation costs in Article 32 is "A level of security appropriate to the risk."

Article 32 of the General Data Protection Regulation (GDPR) emphasizes the importance of implementing appropriate security measures that correspond to the specific risks associated with the processing of personal data. This principle dictates that organizations must evaluate the risks they face and determine the necessary level of security to mitigate those risks effectively.

The phrase reflects the regulation's directive that security measures should be commensurate with the potential risks to the rights and freedoms of individuals. This approach promotes proportionality in security measures, which means organizations are not expected to implement excessive measures that may not be justified by the specific risks present in their processing activities.

This emphasis on the appropriateness of security levels helps ensure that organizations focus their resources on implementing effective security measures suitable for their operational context and risk profile while managing costs effectively. Therefore, this alignment with the risk-based approach underlines the significance of balancing implementation costs against the necessity of adequate security measures.