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How does the Statement of Applicability (SoA) contribute to the certification audit process?

How does the Statement of Applicability (SoA) contribute to the certification audit process?

A.

It provides a comprehensive overview of security incidents for external auditors

B.

It provides a reference for external auditors, listing pertinent controls relevant to the ISMS

C.

It provides a checklist for top management to ensure the implementation of relevant controls to the ISMS

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