Solution : The SoA must include things like a list of your security controls from Annex A of ISO/IEC 27001. It also needs to demonstrate the steps to implement each control, including any modifications or exclusions and references concerning policies, procedures, or documents. Present – Context to the Organization – https://iso-27001-cost69258.prublogger.com/31537049/not-known-facts-about-iso-27001-uses-which-of-the-following-for-continuous-improvement