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Global Accelerated Learning • Est. 1999
Glossary Term Statement of Applicability SoA

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What is Statement of Applicability SoA?

Statement of Applicability SoA: the mandatory ISO 27001 document listing selected Annex A controls with justification and implementation status.

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Understanding Statement of Applicability SoA

The Statement of Applicability SoA is a core ISO/IEC 27001 document that lists the Annex A controls an organization has selected, justifies their inclusion or exclusion, and records their implementation status. It links identified risks from the risk assessment to the chosen controls, providing auditors a traceable map of how the information security management system addresses each requirement. The SoA is mandatory for ISO 27001 certification and must be kept current as risks and controls evolve.

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