Things an ISO27k SoA doesn't say
According to ISO/IEC 27001:2013 , organisations are supposed to consider all the information security controls outlined in Annex A, confirming that they have done so by preparing a S tatement o f A pplicability "that contains the necessary controls .... and justification for inclusions, [states] whether they are implemented or not, and [gives] the justification for exclusions of controls from Annex A". That ineptly-worded requirement in a poorly-constructed and in fact self-contradictory clause of the standard is generally interpreted, in practice, in the form of an SoA table with a row for every Annex A control* and columns for applicability, justifications and implementation status of each control*. Three exclusive states are generally used. Each control* is one of: Applicable and implemented; Applicable but not implemented; or Not applicable. ... implying a simple decision tree with just two binary questions: First, is the control* applicable (yes or no)? If the con...