The security principle illustrated in the example where Company A acquires Company B and discovers mismatched security policy documents, leading to escalation and formalization of a unified security strategy, responsibilities, policies, and procedures, is Governance. This principle involves establishing and enforcing a coherent security strategy and framework across the combined organization to ensure consistent security management and compliance. Governance ensures that high-level responsibilities and policies are clearly defined and aligned, especially important during mergers and acquisitions where disparate security postures must be integrated into a unified approach

. In summary, the scenario exemplifies the Governance principle in information security.