Explanation: Policies are considered the first and highest level of documentation, from which the lower level elements of standards, procedures, and guidelines flow. This order , however, does not mean that policies are more important than the lower elements. These higher-level policies, which are the more general policies and statements, should be created first in the process for strategic reasons, and then the more tactical elements can follow . -Ronald Krutz The CISSP PREP Guide (gold edition) pg 13