Page 211 - CISSO_Prep_ Guide

Policy
The first step to incident response needs to be the development
of an incident response policy that outlines management's
commitment to protecting the assets of the organization and
responding to incidents in a legal, responsible manner. The
policy also gives authority to the incident response team for
assuming a leadership role and implementing the response plan
during the incident.

Budget

The budget for an incident response should include a sufficient
budget for writing the plan, training the incident response team