Abstract
This guide is designed to help business leaders implement an effective program to govern information technology (IT) and information security. Our objective is to help you make well-informed decisions about many important components of governing for enterprise security (GES), such as adjusting organizational structure, designating roles and responsibilities, allocating resources (including security investments), managing risks, measuring results, and gauging the adequacy of security audits and reviews. The intent in elevating security to a governance-level concern is to foster attentive, security-conscious leaders who are better positioned to protect an organization's digital assets, its operations, its market position, and its reputation.