In ISO/IEC 27001:2022, the Statement of Applicability is a required documented output of the information security risk treatment process. It must contain the necessary controls, including whether they are implemented, and the justification for their inclusion. It must also include justification for excluding controls from Annex A when they are not applicable. Therefore, all three elements listed in options A, B, and C are part of a proper Statement of Applicability, making option D the correct answer.
=======
Questions # 12:
According to ISO/IEC 27001:2022, is it necessary to formulate an information security risk treatment plan?
Options:
A.
It is only an observation to keep in mind when auditing the management system
ISO/IEC 27001:2022 requires the organization to define and apply an information security risk treatment process and to prepare a risk treatment plan. This is a mandatory requirement within clause 6 on planning. The purpose of the plan is to define how identified information security risks will be treated, which controls will be selected, and how the treatment decisions will be implemented. Therefore, it is not optional guidance or an audit note, but a formal requirement. For that reason, option B is correct.
