What should a security policy ideally include?

A comprehensive security policy should encompass multiple critical elements to effectively protect an organization's information assets. It ideally includes guidelines for handling data, which dictate how data should be accessed, stored, processed, and shared to mitigate risks associated with breaches or data loss. User access controls are essential as they define who can access specific resources and under what circumstances, thus ensuring that sensitive information is only available to authorized individuals.

Additionally, including training within a security policy underscores the importance of educating employees about security best practices and protocols. This element helps to foster a security-aware culture, where staff members understand their role in safeguarding information and are better equipped to recognize potential threats.

While incident response contacts and lists of passwords might be important components in specific contexts, they do not cover the holistic needs of a security policy. Incident response contacts are typically part of an incident response plan rather than the security policy itself, and maintaining a list of passwords raises security concerns regarding the potential for unauthorized access if that information is not handled securely. Thus, option B is clearly the most comprehensive choice for what a robust security policy should include.