A lot of the “big lists of controls” security approaches correspond to duty ethics: following and upholding rules is the path to ethical behaviour. IT applies this control, manages exceptions, tracks compliance, and enforces adherence. Why? It’s the rule.
Contrast with consequentialism (the outcome is key) or virtue ethics (exercising and aligning with virtuous characteristics), where rule following isn’t the main focus. I’ve been part of (heck, I’ve started) lots of debates about the value of some arbitrary control that seemed out of touch with reality, but framed my perspective on virtues (efficiency, convenience) or outcomes (faster launch, lower overhead). That disconnect in ethical perspectives made most of those discussions a waste of time.
A lot of security debates are specific instances of general ethical situations; threat models instead of trolley problems.