The MAIN reason for having the Information Security Steering Committee review a new security controls implementation plan is to ensure that:

A.

The steering committee controls the execution of the information security strategy according to the needs of the organization and decides on the project prioritization and the execution plan.

The steering committee does not allocate department budgets for business units.

While ensuring that regulatory oversight requirements are met could be a consideration, it is not the main reason for the review.

Reducing the impact on the business units is a secondary concern but not the main reason for the review.

The main reason for having the Information Security Steering Committee review a new security controls implementation plan is to ensure that the plan aligns with the organization's business plan (Option A).

Information Security Steering Committee is a group of individuals responsible for overseeing and guiding the information security program within an organization. One of the key responsibilities of this committee is to ensure that information security is aligned with the overall business strategy and objectives of the organization.

A new security controls implementation plan is a tactical plan that outlines the specific controls and measures that need to be put in place to address identified security risks and threats. Such a plan needs to be aligned with the organization's business plan, so that the security controls put in place support the business objectives.

Departmental budgets being allocated appropriately (Option B) is a tactical consideration and not a strategic one. Although it is important to ensure that the implementation plan is adequately funded, this is not the main reason for having the Information Security Steering Committee review the plan.

Regulatory oversight requirements (Option C) are important, but they are not the main reason for having the Information Security Steering Committee review the implementation plan. Compliance with regulatory requirements should be a consideration when designing and implementing security controls, but it is not the primary driver.

Reducing the impact of the plan on business units (Option D) is an important consideration, but it is not the main reason for having the Information Security Steering Committee review the plan. The committee's role is to ensure that the implementation plan aligns with the organization's business plan, not to reduce its impact on business units.

In summary, the Information Security Steering Committee's primary responsibility is to ensure that the new security controls implementation plan aligns with the organization's business plan.