The most critical factor for the success of an information security program is management’s commitment to information security. Management’s commitment to information security means that the senior management supports, sponsors, funds, monitors and enforces the information security program within the organization. Management’s commitment to information security also demonstrates leadership, sets the tone and culture, and establishes the strategic direction and objectives for information security. User accountability for information security, alignment of information security with IT objectives, and integration of business and information security are also important factors for the success of an information security program, but they are not as critical as management’s commitment to information security, as they depend on or derive from it. References: Info Technology & Systems Resources | COBIT, Risk, Governance … - ISACA, IT Governance and Process Maturity