In this episode of Compliance Technologies, we continue the ISO twenty-seven thousand one series by focusing on risk treatment and the Statement of Applicability (SoA), two elements that sit at the core of a defensible Information Security Management System (ISMS).

ISO/IEC 27001 does not require organizations to eliminate all risk. It requires them to make explicit, justified decisions about how risks are treated and which controls are applied. This episode explains how risk treatment decisions are made, documented, and traced, and why the Statement of Applicability serves as the central record connecting risk assessment to control selection.

We discuss why every Annex A control must be addressed, how applicability is determined, and what auditors expect to see when they evaluate the logic and consistency of an SoA.

If you build, operate, or oversee an ISMS, this episode clarifies how ISO 27001 turns risk-based decisions into enforceable, reviewable practices and why this step often determines whether an ISMS stands up under audit.