Business goals define the strategic direction of the organization. Functional goals define the tactical direction of a business function. Security goals define the security direction of the organization. What is the MOST important relationship between these concepts?

ISACA CISM Exam syllabus in brief:

Information Security Governance    
A. Enterprise Governance
B. Information Security Strategy

Information Security Risk Management    
A. Information Security Risk Assessment
B. Information Security Risk Response

Information Security Program    
A. Information Security Program Development
B. Information Security Program Management

Incident Management    
A. Incident Management Readiness
B. Incident Management Operations