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Comprehensive and Detailed Step-by-Step Explanation: Incident response policies must provide clear and actionable steps to ensure effective handling of incidents. Notification requirements are critical to ensure timely communication with stakeholders during an incident. * A. A description of testing methodology: While testing is important, it is typically addressed in incident response plans, not the policy itself. * B. Notification requirements: This is the BEST answer as it ensures that key stakeholders are informed promptly, allowing for coordination and mitigation efforts. * C. An infrastructure diagram: This is useful for understanding system architecture but is not a core policy requirement. * D. Recovery time objectives (RTOs): RTOs are part of business continuity and disaster recovery plans, not incident response policies. Reference: CISM Job Practice Area 4 (Information Security Incident Management) emphasizes the importance of clear communication and notification procedures in incident response.