---
name: "ISO 27001 Statement of Applicability Template"
version: "1.0"
updated: "2026-07-13"
source: "https://www.orbiqhq.com/templates/iso-27001-statement-of-applicability-template"
license: "Free to use; attribution appreciated"
standard: "ISO/IEC 27001:2022 (including Amd 1:2024), clause 6.1.3(d), Annex A"
legal_basis:
  - "https://www.iso.org/standard/27001"
  - "https://eur-lex.europa.eu/eli/dir/2022/2555/oj"
---

# ISO 27001 Statement of Applicability (SoA) Template

A working Statement of Applicability for ISO/IEC 27001:2022 with all 93 Annex A
controls pre-loaded (Organizational 37, People 8, Physical 14, Technological 34).
An AI agent or a human implementer can produce a complete, audit-ready SoA from
this file alone: (1) work from the risk assessment and risk treatment plan,
(2) mark every control applicable or excluded, (3) justify both decisions,
(4) record implementation status and evidence, (5) keep the document under
version control and review it every ISMS cycle.

This file lists the Annex A control identifiers and titles only. The control
text and implementation guidance are in ISO/IEC 27001:2022 and ISO/IEC
27002:2022, which must be purchased from ISO or a national standards body —
they are not reproduced here.

---

## 1. What clause 6.1.3(d) requires

The SoA must contain, at minimum:

1. The **necessary controls** determined through the risk treatment process
   (Annex A plus any additional control sets);
2. **Justification for inclusion** of each necessary control;
3. Whether each necessary control is **implemented or not**;
4. **Justification for exclusion** of any Annex A control.

Completion rules for an agent filling this register:

- `applicable` — enum: `yes` | `no`. Every one of the 93 rows must carry a value; blanks = incomplete SoA.
- `justification_inclusion` — required when `applicable: yes`. State the risk, legal, contractual or business requirement the control treats.
- `justification_exclusion` — required when `applicable: no`. Must be substantive ("no physical offices" works; "too costly" does not).
- `status` — enum: `implemented` | `partially-implemented` | `planned` | `not-implemented`. Required when `applicable: yes`.
- `evidence` — reference to the policy, procedure, system or record demonstrating the control.
- Cross-check: no row may combine `applicable: no` with a `status` value.

## 2. Document control

| Field | Value |
|---|---|
| Organisation | _____ |
| ISMS scope reference | _____ |
| SoA version | _____ |
| Approved by | _____ |
| Approval date | YYYY-MM-DD |
| Next review due | YYYY-MM-DD |
| Risk assessment reference | _____ |
| Risk treatment plan reference | _____ |

## 3. Statement of Applicability register

Columns: `applicable` (yes/no) · `justification` (inclusion or exclusion, per the rules above) · `status` (enum above; only when applicable) · `evidence`.

| Control ID | Control name | Theme | New in 2022 | Applicable | Justification | Status | Evidence |
|---|---|---|---|---|---|---|---|
| A.5.1 | Policies for information security | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.2 | Information security roles and responsibilities | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.3 | Segregation of duties | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.4 | Management responsibilities | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.5 | Contact with authorities | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.6 | Contact with special interest groups | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.7 | Threat intelligence | Organizational | yes | _____ | _____ | _____ | _____ |
| A.5.8 | Information security in project management | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.9 | Inventory of information and other associated assets | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.10 | Acceptable use of information and other associated assets | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.11 | Return of assets | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.12 | Classification of information | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.13 | Labelling of information | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.14 | Information transfer | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.15 | Access control | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.16 | Identity management | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.17 | Authentication information | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.18 | Access rights | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.19 | Information security in supplier relationships | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.20 | Addressing information security within supplier agreements | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.21 | Managing information security in the ICT supply chain | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.22 | Monitoring, review and change management of supplier services | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.23 | Information security for use of cloud services | Organizational | yes | _____ | _____ | _____ | _____ |
| A.5.24 | Information security incident management planning and preparation | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.25 | Assessment and decision on information security events | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.26 | Response to information security incidents | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.27 | Learning from information security incidents | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.28 | Collection of evidence | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.29 | Information security during disruption | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.30 | ICT readiness for business continuity | Organizational | yes | _____ | _____ | _____ | _____ |
| A.5.31 | Legal, statutory, regulatory and contractual requirements | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.32 | Intellectual property rights | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.33 | Protection of records | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.34 | Privacy and protection of PII | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.35 | Independent review of information security | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.36 | Compliance with policies, rules and standards for information security | Organizational | no | _____ | _____ | _____ | _____ |
| A.5.37 | Documented operating procedures | Organizational | no | _____ | _____ | _____ | _____ |
| A.6.1 | Screening | People | no | _____ | _____ | _____ | _____ |
| A.6.2 | Terms and conditions of employment | People | no | _____ | _____ | _____ | _____ |
| A.6.3 | Information security awareness, education and training | People | no | _____ | _____ | _____ | _____ |
| A.6.4 | Disciplinary process | People | no | _____ | _____ | _____ | _____ |
| A.6.5 | Responsibilities after termination or change of employment | People | no | _____ | _____ | _____ | _____ |
| A.6.6 | Confidentiality or non-disclosure agreements | People | no | _____ | _____ | _____ | _____ |
| A.6.7 | Remote working | People | no | _____ | _____ | _____ | _____ |
| A.6.8 | Information security event reporting | People | no | _____ | _____ | _____ | _____ |
| A.7.1 | Physical security perimeters | Physical | no | _____ | _____ | _____ | _____ |
| A.7.2 | Physical entry | Physical | no | _____ | _____ | _____ | _____ |
| A.7.3 | Securing offices, rooms and facilities | Physical | no | _____ | _____ | _____ | _____ |
| A.7.4 | Physical security monitoring | Physical | yes | _____ | _____ | _____ | _____ |
| A.7.5 | Protecting against physical and environmental threats | Physical | no | _____ | _____ | _____ | _____ |
| A.7.6 | Working in secure areas | Physical | no | _____ | _____ | _____ | _____ |
| A.7.7 | Clear desk and clear screen | Physical | no | _____ | _____ | _____ | _____ |
| A.7.8 | Equipment siting and protection | Physical | no | _____ | _____ | _____ | _____ |
| A.7.9 | Security of assets off-premises | Physical | no | _____ | _____ | _____ | _____ |
| A.7.10 | Storage media | Physical | no | _____ | _____ | _____ | _____ |
| A.7.11 | Supporting utilities | Physical | no | _____ | _____ | _____ | _____ |
| A.7.12 | Cabling security | Physical | no | _____ | _____ | _____ | _____ |
| A.7.13 | Equipment maintenance | Physical | no | _____ | _____ | _____ | _____ |
| A.7.14 | Secure disposal or re-use of equipment | Physical | no | _____ | _____ | _____ | _____ |
| A.8.1 | User endpoint devices | Technological | no | _____ | _____ | _____ | _____ |
| A.8.2 | Privileged access rights | Technological | no | _____ | _____ | _____ | _____ |
| A.8.3 | Information access restriction | Technological | no | _____ | _____ | _____ | _____ |
| A.8.4 | Access to source code | Technological | no | _____ | _____ | _____ | _____ |
| A.8.5 | Secure authentication | Technological | no | _____ | _____ | _____ | _____ |
| A.8.6 | Capacity management | Technological | no | _____ | _____ | _____ | _____ |
| A.8.7 | Protection against malware | Technological | no | _____ | _____ | _____ | _____ |
| A.8.8 | Management of technical vulnerabilities | Technological | no | _____ | _____ | _____ | _____ |
| A.8.9 | Configuration management | Technological | yes | _____ | _____ | _____ | _____ |
| A.8.10 | Information deletion | Technological | yes | _____ | _____ | _____ | _____ |
| A.8.11 | Data masking | Technological | yes | _____ | _____ | _____ | _____ |
| A.8.12 | Data leakage prevention | Technological | yes | _____ | _____ | _____ | _____ |
| A.8.13 | Information backup | Technological | no | _____ | _____ | _____ | _____ |
| A.8.14 | Redundancy of information processing facilities | Technological | no | _____ | _____ | _____ | _____ |
| A.8.15 | Logging | Technological | no | _____ | _____ | _____ | _____ |
| A.8.16 | Monitoring activities | Technological | yes | _____ | _____ | _____ | _____ |
| A.8.17 | Clock synchronization | Technological | no | _____ | _____ | _____ | _____ |
| A.8.18 | Use of privileged utility programs | Technological | no | _____ | _____ | _____ | _____ |
| A.8.19 | Installation of software on operational systems | Technological | no | _____ | _____ | _____ | _____ |
| A.8.20 | Networks security | Technological | no | _____ | _____ | _____ | _____ |
| A.8.21 | Security of network services | Technological | no | _____ | _____ | _____ | _____ |
| A.8.22 | Segregation of networks | Technological | no | _____ | _____ | _____ | _____ |
| A.8.23 | Web filtering | Technological | yes | _____ | _____ | _____ | _____ |
| A.8.24 | Use of cryptography | Technological | no | _____ | _____ | _____ | _____ |
| A.8.25 | Secure development life cycle | Technological | no | _____ | _____ | _____ | _____ |
| A.8.26 | Application security requirements | Technological | no | _____ | _____ | _____ | _____ |
| A.8.27 | Secure system architecture and engineering principles | Technological | no | _____ | _____ | _____ | _____ |
| A.8.28 | Secure coding | Technological | yes | _____ | _____ | _____ | _____ |
| A.8.29 | Security testing in development and acceptance | Technological | no | _____ | _____ | _____ | _____ |
| A.8.30 | Outsourced development | Technological | no | _____ | _____ | _____ | _____ |
| A.8.31 | Separation of development, test and production environments | Technological | no | _____ | _____ | _____ | _____ |
| A.8.32 | Change management | Technological | no | _____ | _____ | _____ | _____ |
| A.8.33 | Test information | Technological | no | _____ | _____ | _____ | _____ |
| A.8.34 | Protection of information systems during audit testing | Technological | no | _____ | _____ | _____ | _____ |

## 4. Review triggers

Update this SoA whenever any of the following occurs, and at least once per ISMS
cycle (management review, before surveillance and recertification audits):

- The risk assessment or risk treatment plan changes materially.
- A control is added, retired or significantly changed.
- The organisational context changes (clause 4.1 — since Amd 1:2024 this
  explicitly includes determining whether climate change is a relevant issue).
- Interested-party requirements change (clause 4.2).
- The standard itself changes (the 2013→2022 transition closed on
  31 October 2025; all valid certificates are now against ISO/IEC 27001:2022).

## 5. EU regulatory reuse

For EU entities in scope of NIS2 (Directive (EU) 2022/2555), the applicable-control
set and its evidence map onto Article 21(2) risk-management measures — see the
mapping sheet in the XLSX variant and
https://www.orbiqhq.com/eu-regulations/nis2-directive for the Article 21(2) →
Annex A table. ISO 27001 alignment supports but does not by itself demonstrate
NIS2 compliance: NIS2 carries its own governance, reporting and enforcement
expectations under national transposition laws.