A Memorandum of Understanding (MOU) is a formal agreement that outlines the roles and responsibilities of each party involved in a particular process or project, especially within security frameworks. In the context of cybersecurity, an MOU is commonly used to clarify and document the security responsibilities of different departments or entities involved. It helps ensure everyone understands their specific duties and contributions to security, which is crucial for coordination and risk management. According to CompTIA Security+ guidelines, while options A, C, and D describe other forms of agreements, they do not capture the essential purpose of an MOU as accurately as option B does.