How to Apply the Statement of Applicability (SoA) and Justify the Inclusion or Exclusion of Controls from Annex A
Organizations pursuing ISO 27001 Certification in Bangalore must understand the critical role of the Statement of Applicability (SoA) in implementing an effective Information Security Management System (ISMS). The SoA is not just a document—it’s a cornerstone of the ISO 27001 framework that bridges the gap between risk assessment and operational control implementation. Let’s explore how to apply the SoA effectively and justify the inclusion or exclusion of Annex A controls.
What is the Statement of Applicability (SoA)?
The Statement of Applicability is a mandatory document in ISO 27001 that:
Lists all 93 controls from Annex A of the ISO 27001:2022 standard.
Indicates whether each control is applicable or not to the organization.
Provides justification for inclusion or exclusion.
Describes how applicable controls are implemented.
The SoA serves as a formal declaration of the security controls your organization has selected to mitigate identified risks and meet legal, regulatory, and contractual requirements.
How to Apply the Statement of Applicability (SoA)
1. Start with a Risk Assessment
Before preparing the SoA, your organization must conduct a comprehensive information security risk assessment. This helps identify threats, vulnerabilities, and potential impacts on your information assets.
ISO 27001 in Bangalore can assist in performing structured risk assessments tailored to your industry.
2. Reference Annex A Controls
Use Annex A of the ISO 27001 standard as a reference checklist. It contains 93 controls divided into four themes:
Organizational controls
People controls
Physical controls
Technological controls
Each control must be considered and evaluated based on your organization’s risk context.
3. Decide Applicability
For each control, determine whether it’s:
Applicable – needed to treat identified risks or meet compliance needs.
Not applicable – not relevant to your organization’s context or risk landscape.
For instance, if your organization doesn’t allow teleworking, the control A.6.3 (Teleworking) may be excluded—but only with proper justification.
4. Justify Inclusion/Exclusion
Every control, whether included or excluded, must have a clear rationale:
Included: Describe the risk or compliance requirement it addresses.
Excluded: Justify based on your operational environment, organizational context, or lack of risk exposure.
The justification should be objective and auditable. Avoid vague explanations like “not needed” or “not used.”
5. Describe Implementation
For all included controls, briefly explain how they are implemented in your environment. This shows the auditor your organization has taken deliberate action to mitigate risks effectively.
Why the SoA Matters
Evidence for Auditors: It’s a key document auditors review during an ISO 27001 audit.
Transparency: Demonstrates a risk-based approach to control selection.
Compliance: Essential for proving that the ISMS is tailored to your organization’s needs.
Benefits of Getting Expert Help
Creating and maintaining a comprehensive and compliant SoA requires domain expertise. Organizations often engage ISO 27001 Services in Bangalore to:
Align risk treatment with Annex A controls
Draft SoA with precise justification
Implement required controls effectively
Professional consultants ensure your SoA is not only compliant but also a practical tool that strengthens your ISMS.
Conclusion
The Statement of Applicability is more than a formality—it’s the foundation of an effective ISO 27001 implementation. A well-prepared SoA justifies each security control’s presence (or absence) with logical, risk-based reasoning, ensuring transparency and accountability throughout your ISMS.
Whether you’re preparing for certification or maintaining compliance, partnering with ISO 27001 Consultants in Bangalore like B2Bcert can streamline your journey, ensuring that your SoA accurately reflects your organization’s security posture.