Management's commitment to information security is the most critical factor for the success of an information security program, as it sets the tone and direction for the organization's security culture and practices. Management's commitment is demonstrated by establishing a clear security policy, providing adequate resources, assigning roles and responsibilities, enforcing compliance, and supporting continuous improvement. The other options are important elements of an information security program, but they depend on management's commitment to be effective. References: CISA Review Manual (Digital Version) 1, page
439.