The completion of the risk assessment and the risk treatment decisions must be documented. This produces two documents:
• Statement of Applicability, and
• Risk Treatment Plan.
The first lists all the controls listed in Annex A of ISO27001 and documents whether or not they have been applied within the ISMS, and also identifies any additional controls that have been applied. The second maps the selected treatments (and the measures by which they are to be implemented) to the specific risks they are intended to address and is, in effect, a control implementation plan.
As the controls are selected, the Statement of Applicability (‘SoA’) can start ...