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Policy     Print

A written statement that communicates management’s intent, objectives, requirements, responsibilities, and standards.
A document that outlines specific requirements or rules that must be met.

Overall intention and direction as formally expressed by management.
Source: COBIT 5

Intentions and direction of an organization as formally expressed by its top management
Source: ISO 27000 - Information Security Standards 

For example, an "Acceptable Use" policy would cover the rules and regulations for appropriate use of the computing facilities.

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