What is the purpose of the Security Assessment Plan (SAP)?

The purpose of the Security Assessment Plan (SAP) is to outline the assessment process for evaluating security controls. It serves as a structured framework to document the methodologies, procedures, and criteria used to assess the effectiveness of the security controls implemented within an organization. This ensures that the evaluation of security measures is systematic and comprehensive, allowing for a thorough understanding of how well these controls protect information and assets.

Creating a clear and detailed assessment plan is crucial in risk management as it guides the evaluators on metrics to use, schedules for conducting assessments, and techniques for identifying vulnerabilities and weaknesses. By formalizing the assessment process, organizations can better ensure compliance with standards and regulations, increase accountability, and ultimately bolster their security posture.

In the context of the other options, establishing security policies, defining roles and responsibilities, and creating a funding plan for security enhancements are all essential aspects of a comprehensive risk management strategy. However, these elements do not specifically pertain to the SAP's core function of detailing the assessment and evaluation of existing security controls. Thus, option B accurately encapsulates the primary role and importance of the Security Assessment Plan.