Implementation, maintenance and improvement of the ISMS

Answer:

Resources for the implementation, maintenance and improvement of the ISMS can be primarily people, although you can think also in financial resources, external companies, external services, or any other resource (internal or external) that the organization needs for the implementation of the ISMS. Here there is a point very important: roles and responsibilities of the people involved in the scope of the ISMS, and this can be established in each document of the ISMS. For more information about this, please read this: https://community.27001academy.com/forum/iso-27001-i****************************************************

By the way, the document to determine financial resources is the Risk Treatment Plan.