What is considered as audit evidence for verifying conformity to clause 10.1 of ISO/IEC 27001?

Clause 10.1 of ISO/IEC 27001 focuses on nonconformity and corrective action. It requires organizations to respond to instances where there is a failure to meet the requirements of the Information Security Management System (ISMS). To verify conformity to this clause, audit evidence must provide insights into how the organization identifies, addresses, and mitigates nonconformities within its ISMS.

The results of management reviews are particularly relevant as they provide an overview of how effectively the organization's leadership is overseeing the ISMS and ensuring compliance with the established requirements. Management reviews encompass high-level insights into performance metrics, nonconformities discovered, and the actions taken to address these issues. Thus, they serve as a key source of audit evidence that reflects the organization's responsiveness to nonconformities and the effectiveness of the corrective actions taken.

In contrast, while risk treatment results and preventive action results are valuable in their own right, they do not directly address nonconformities or the corrective actions taken as required by clause 10.1. Internal audit results certainly contribute to assessing the effectiveness of the ISMS overall, but they may not provide complete context on management's role and proactive measures taken in the event of nonconformities. Therefore, management