Control objectives are specific goals or outcomes designed to minimize risk and maintain a secure environment. They are part of a broader governance framework and provide clear, measurable targets that organizations aim to achieve in order to meet security, compliance, and operational goals. Control objectives help guide the implementation of security measures and ensure the organization’s security posture aligns with its risk management strategy.

Implementation guidance provides detailed instructions on how to implement controls but does not set specific goals. Policies define the high-level principles and rules that guide behavior and decision-making, but they are more general than control objectives. Control specifications typically define how specific controls are implemented but do not establish the overarching goals that guide risk management.