How to setup a CSIRT
Developing an Effective Incident Handling Cost Analysis Mechanism, by David A. Dittrich; SecurityFocus, June 12, 2002 http://online.securityfocus.com/infocus/1592
Incident Cost and Analysis Model Project
http://www.cic.uiuc.edu/groups/ITSecurityWorkingGroup/archive/Report/ICAMP.shtml
2001 Information Security Industry Survey
http://www.infosecuritymag.com/articles/october01/images/survey.pdf