[Focus] Security management at enterprise level. [Target audience] The target audience of the SM aspect will typically include: Heads of information security functions Information security managers (or equivalent) IT auditors [Issues probed] The commitment provided by top management to promoting good information security practices across the enterprise, along with the allocation of appropriate resources. [Scope and coverage] Security management arrangements within: A group of companies (or equivalent) Part of a group (e.g. subsidiary company or a business unit) An individual organization (e.g. a company or a government department) [Aspect] 
Security Management (enterprise-wide)