Exam CISA topic 1 question 1145 discussion

It is important to properly categorize data based on the results of the risk assessment.

The best source of information for examining the classification of new data is security policy requirements. Security policies typically provide guidelines and criteria for classifying and handling different types of data based on sensitivity, confidentiality, and other factors. These policies establish the framework for data classification and help ensure consistency in how information is protected.

A data classification policy should describe the classifications, levels of control at each classification and responsibilities of all potential users including ownership. Reference: CRM 2.3.2 Policies / Data Classification Policy

On D, result will be better for examine

I think C

C. Security policy requirements