For most organizations, a security infrastructure to protect company’s core information and their technology is becoming increasingly important. So various approaches to information security have been made but many security accidents are still taking place. In fact, for many Korean companies, information security is perceived as an expense, not an asset. In order to change this perception, it is very important to recognize the need for information security and to find a rational approach for information security. The purpose of this study is to present a framework for information security strategies of companies. The framework classifies companies into eight types so company can receive help in making decisions for the development of information security strategy depending on the type of company it belongs to. To develope measures to classify the types of companies, 12 information security professionals have done brainstorming, and based on previous studies, among the factors that have been demonstrated to be able to influence the information security of the enterprise, three factors have been selected. Delphi method was applied to 29 security experts in order to determine sub items for each factor, and then final items for evaluation was determined by verifying the content validity and reliability of the components through the SPSS analysis. Then, this study identified characteristics of each type of eight companies from a security perspective by utilizing the developed sub items, and summarized what kind of actual security accidents happened in the past.