Security requirements should be defined concurrently with other requirements to ensure that security is built into the software development process from the beginning and not added as an afterthought. This will also improve the efficiency of the development process by reducing the need for rework and testing. Security requirements should be based on the business objectives, risk assessment, and security policies of the organization, not on code review, security assessment tools, or functional requirements. Reference = CISM Review Manual 15th Edition, page 1241; CISM Item Development Guide, page 62