What does the organizing process consist of?

Determining and grouping activities, creating rules for effective work, allocating authority and responsibility, and defining procedures for coordination and communication.

The four steps:

1. Determine, group, and structure the activities — what work exists, and how is it bundled? (→ departmentation)
2. Create rules for effective performance at work
3. Allocate authority and responsibility — who may decide what, and who answers for it
4. Determine detailed procedures and systems for cross-cutting concerns: coordination, communication, motivation

Security angle: building an information security organization follows exactly this process — define security tasks, group them (governance vs. operations vs. audit), assign authority (directive competence, budget), and define procedures (reporting lines, escalation paths, incident communication).