Management review and approval serves as a governance function to ensure accountability, proper resource allocation, and strategic alignment of security initiatives. When security test results are presented to management, they have the responsibility to review the findings, understand the risk implications, and approve remediation plans or accept certain risks. This process ensures that security decisions are made at the appropriate organizational level with proper authority and visibility. Additionally, management approval provides formal documentation that risks have been acknowledged, which can be important for compliance and audit purposes.
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ISC2 CISSP
Security Assessment and Testing
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