Which document can serve as audit evidence for conformity to clause 4.3 of ISO/IEC 27001?

The Statement of Applicability (SoA) is a crucial document in the context of ISO/IEC 27001, particularly regarding clause 4.3, which deals with the scope of the Information Security Management System (ISMS). This clause requires organizations to define the boundaries and applicability of the ISMS to ensure that it appropriately covers all relevant aspects of their environment and operations.

The SoA outlines the controls selected to manage the identified risks, explains the rationale for choosing those controls, and indicates whether they are implemented. This document provides clear evidence that the organization has conducted a risk assessment and has determined which controls are necessary and applicable to its scope, fulfilling the requirements of clause 4.3.

In contrast, while the information security policy sets the overall direction and framework for information security within the organization, it does not specifically serve as evidence for the conformity of the ISMS's scope. Incident reports and audit conclusion reports, although important documents in their own right, do not directly address the requirements related to defining the scope of the ISMS or the applicability of risk controls. Therefore, the SoA stands out as the most relevant and applicable evidence for demonstrating conformity to the requirements of clause 4.3.