The increased of the use of computer & communications system by IT industries has increased the risk of theft of proprietary information. Advanced Encryption Standard (Encryption) is a primary method of protecting system resources. AES is inversely proportional to the Risk( C=K/R) & mean while control is directly proportional to the quality of standard( S ). AES Control will be optimize the risk as well as improve the IS standard. Control is directly proportional to mitigation & mitigation is directly proportional to standard. Encryption Key length(AES-E) is inversely proportional to the Risk. This paper contributes to the development of an optimization method that aims to determine the optimal cost to be invested into security method, model & mechanisms deciding on the measure component of operating system resources(i.e. Processor, Memory, Encryption). Further more, the method & mechanism optimize the cost, time & resources is supposed to reduce the system risks. Java based codeing would be update the value of Processor, Memory & Encryption key dynamically as per business requirement and availability of technology & resources. Proposed Java based program is going to be optimizing risk and maximizing the performance.