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B is the correct answer because security policies are indeed formal rules and guidelines that outline how an organization manages and protects its assets, including information, resources, and personnel. These policies serve as a framework for decision-making and set the standards for acceptable behavior, risk management, and compliance with legal and regulatory requirements. By defining roles, responsibilities, procedures, and acceptable uses of technology, security policies help ensure that an organization's assets are safeguarded against threats and vulnerabilities.

Guidelines for employee behavior in the workplace may be a component of security policies, but they do not encompass the broader scope of asset management and protection that security policies cover. Technical protocols to enhance software performance do not directly relate to security policies, as they focus more on optimization rather than security. Similarly, strategies for marketing security products do not pertain to the internal management of an organization's security posture. Thus, the emphasis on managing and protecting assets is what makes the second choice the most accurate definition of security policies.