The information security objectives can be different for different levels of the organisation. These objectives must be established by the organisation according to the functions and at what level they are applicable. These objectives should be consistent with the information security policy and measurable (if practicable). These objectives must be formed considering the information security requirements, and results from risk assessment and treatment. This acceptance will justify the risk acceptance criteria discussed above. These objectives must be updated regularly and communicated with the organisation’s members and be kept in documented form.
Now the organisation has to plan a course of action to achieve its objectives. Planning a course of action include what to be done and how. For example, an organisation’s objective is to secure servers within the organisation, the course of action will be securing its physical location and installing security software to protect it from cyber-attacks (internally or externally).
Another thing which to plan is what resources need the availability of resources required. The planning phase will also include who will be responsible for achieving the security objectives. The final phase of the planning will include how much time needed to achieve these objectives and how the results will be evaluated.