Modern Industrial Control Systems (ICS) rely on enterprise to plant floor connectivity. Where the size, diversity, and therefore complexity of ICS increase, operational requirements, goals, and challenges defined by users across various sub-systems follow. Recent trends in Information Technology (IT) and Operational Technology (OT) convergence may cause operators to lose a comprehensive understanding of end-to-end data flow requirements. This presents a risk to system security and resilience. Sensors were once solely applied for operational process use, but now act as inputs supporting a diverse set of organisational requirements. If these are not fully understood, incomplete risk assessment, and inappropriate implementation of security controls could occur. In search of a solution, operators may turn to standards and guidelines. This paper reviews popular standards and guidelines, prior to the presentation of a case study and conceptual tool, highlighting the importance of data flows, critical data processing points, and system-to-user relationships. The proposed approach forms a basis for risk assessment and security control implementation, aiding the evolution of ICS security and resilience.