Key Elements of the SoA

Controls Selection

The SoA lists controls from Annex A, specifying whether they areapplicable based on the organization’s unique risks. The SoA cannot skip any ofthe controls, even those that don’t apply to the organization.

Justification

For each applicable or non-applicable control, the SoA provides arationale and justification for implementation or otherwise.

Implementation Status

The SoA includes the current status of each control, such as implemented,planned, or partially implemented.

How the SoA is Essential

Guides Auditors

Auditors use the SoA to understand the organization’s approach and verifythat controls align with its risk profile.

Supports Management

It offers a clear, high-level overview of security controls formanagement review and decision-making.

Ensures Transparency

By documenting control decisions, the SoA provides a transparent view ofhow the ISMS aligns with ISO 27001 requirements.

The SoA is more than just documentation — it is both a compliance documentand a strategic reference. During the ISO 27001 certification audit, theauditing body will request the SoA to identify the controls to be audited. TheSoA must be reviewed and approved by the relevant authority within theorganization. Given the details of an organization’s security controls, the SoAshould be treated as a confidential document.

#ISO27001 #StatementOfApplicability #ISMS #InformationSecurity#CyberSecurity

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