{"id":660,"date":"2026-08-13T07:22:51","date_gmt":"2026-08-13T07:22:51","guid":{"rendered":"https:\/\/www.osto.one\/resources\/?p=660"},"modified":"2026-08-13T07:22:51","modified_gmt":"2026-08-13T07:22:51","slug":"statement-of-applicability","status":"publish","type":"post","link":"https:\/\/www.osto.one\/resources\/glossary\/statement-of-applicability\/","title":{"rendered":"Statement of Applicability: What Auditors Check"},"content":{"rendered":"\n<!-- =========================================================================\n     OSTO GLOSSARY: STATEMENT OF APPLICABILITY\n     Shared glossary design system. Paste into one Custom HTML block. 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summary::after{content:\"\\2013\"}\n.og details p{padding:0 20px 18px;margin:0;font-size:16px;line-height:1.7}\n\n.og .related{font-size:15px;color:var(--muted);border-top:1px solid var(--divider);padding-top:22px;margin-top:40px}\n\n@media(max-width:700px){\n  .og{font-size:16px}\n  .og .dek{font-size:18px}\n  .og .short p{font-size:17px}\n  .og .short,.og .toc,.og .callout{padding:22px 20px}\n  .og .toc ol{columns:1}\n  .og .trio{grid-template-columns:1fr}\n  .og .swipe{display:inline;font-weight:600;color:var(--peri-700)}\n  .og table{font-size:14px}\n  .og th,.og td{padding:11px 12px}\n}\n<\/style>\n\n<div class=\"og\">\n\n<p class=\"dek\">The Statement of Applicability is the document listing every Annex A control, whether it applies to your organisation, and the reason for each decision.<\/p>\n\n<ul class=\"tags\">\n  <li><span class=\"tag t-peri\">Glossary<\/span><\/li>\n  <li><span class=\"tag t-sage\">Compliance<\/span><\/li>\n<\/ul>\n\n<div class=\"short\">\n  <p class=\"k\">The short answer<\/p>\n  <p>The Statement of Applicability, usually shortened to SoA, is a mandatory <a href=\"https:\/\/www.osto.one\/resources\/glossary\/iso-27001\/\">ISO 27001<\/a> document required by Clause 6.1.3. It records all 93 <a href=\"https:\/\/www.osto.one\/resources\/glossary\/annex-a-controls\/\">Annex A<\/a> controls, marks each as applicable or not, gives a justification either way, and states whether the applicable ones are actually implemented.<\/p>\n<\/div>\n\n<p>Auditors tend to open the SoA first, because it shows in one place what you claim to do and lets them pick which claims to test.<\/p>\n\n<div class=\"toc\">\n  <p class=\"k\">On this page<\/p>\n  <ol>\n    <li><a href=\"#contains\">What a row contains<\/a><\/li>\n    <li><a href=\"#exclusions\">Justifying exclusions<\/a><\/li>\n    <li><a href=\"#mistakes\">Where SoAs go wrong<\/a><\/li>\n    <li><a href=\"#osto\">How Osto helps<\/a><\/li>\n    <li><a href=\"#faq\">FAQ<\/a><\/li>\n  <\/ol>\n<\/div>\n\n<h2 id=\"contains\">What a row contains<\/h2>\n\n<p>One row per control, ninety-three rows in total. Five columns cover everything an auditor needs.<\/p>\n\n<figure>\n<div class=\"sx\">\n<svg viewBox=\"0 0 760 250\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" role=\"img\" aria-label=\"Anatomy of a Statement of Applicability row, showing control reference, name, applicability, justification and implementation status.\">\n  <text x=\"20\" y=\"26\" font-family=\"Inter,sans-serif\" font-size=\"12\" font-weight=\"700\" letter-spacing=\"1.2\" fill=\"#0f1538\">ANATOMY OF ONE SoA ROW<\/text>\n\n  <rect x=\"12\" y=\"40\" width=\"90\" height=\"46\" rx=\"8\" fill=\"#e9ecfa\"\/>\n  <text x=\"57\" y=\"61\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"11\" font-weight=\"700\" fill=\"#4a52a8\">REFERENCE<\/text>\n  <text x=\"57\" y=\"79\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"12.5\" fill=\"#0f1538\">A.8.5<\/text>\n\n  <rect x=\"108\" y=\"40\" width=\"190\" height=\"46\" rx=\"8\" fill=\"#e9ecfa\"\/>\n  <text x=\"203\" y=\"61\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"11\" font-weight=\"700\" fill=\"#4a52a8\">CONTROL NAME<\/text>\n  <text x=\"203\" y=\"79\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"12.5\" fill=\"#0f1538\">Secure authentication<\/text>\n\n  <rect x=\"304\" y=\"40\" width=\"104\" height=\"46\" rx=\"8\" fill=\"#e3f0e9\"\/>\n  <text x=\"356\" y=\"61\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"11\" font-weight=\"700\" fill=\"#3a6f5d\">APPLICABLE?<\/text>\n  <text x=\"356\" y=\"79\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"12.5\" font-weight=\"700\" fill=\"#3a6f5d\">Yes<\/text>\n\n  <rect x=\"414\" y=\"40\" width=\"220\" height=\"46\" rx=\"8\" fill=\"#fbe9dc\"\/>\n  <text x=\"524\" y=\"61\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"11\" font-weight=\"700\" fill=\"#a2603a\">JUSTIFICATION<\/text>\n  <text x=\"524\" y=\"79\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"12\" fill=\"#0f1538\">Risk R-04, customer data access<\/text>\n\n  <rect x=\"640\" y=\"40\" width=\"108\" height=\"46\" rx=\"8\" fill=\"#1c267a\"\/>\n  <text x=\"694\" y=\"61\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"11\" font-weight=\"700\" fill=\"#b9c1e6\">STATUS<\/text>\n  <text x=\"694\" y=\"79\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"12.5\" font-weight=\"700\" fill=\"#ffffff\">Implemented<\/text>\n\n  <text x=\"380\" y=\"126\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"13\" fill=\"#0f1538\">The justification column is the one auditors read closely.<\/text>\n  <text x=\"380\" y=\"148\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"13\" fill=\"#0f1538\">It must trace back to a specific risk, not to a generic statement.<\/text>\n\n  <rect x=\"150\" y=\"176\" width=\"460\" height=\"52\" rx=\"10\" fill=\"#f4f5fd\"\/>\n  <text x=\"380\" y=\"199\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"12.5\" font-weight=\"700\" fill=\"#4a52a8\">Risk assessment &#8594; treatment decision &#8594; control selected &#8594; SoA row<\/text>\n  <text x=\"380\" y=\"218\" text-anchor=\"middle\" font-family=\"Inter,sans-serif\" font-size=\"12\" fill=\"#0f1538\">Every row should be traceable back along this chain<\/text>\n<\/svg>\n<\/div>\n<\/figure>\n\n<h2 id=\"exclusions\" class=\"c-sage\">Justifying exclusions<\/h2>\n\n<p>Excluding a control is normal and expected. What matters is that the reason is factual and verifiable.<\/p>\n\n<table class=\"h-sage\">\n  <thead>\n    <tr><th>Exclusion<\/th><th>Acceptable reason<\/th><\/tr>\n  <\/thead>\n  <tbody>\n    <tr><td>Physical entry controls<\/td><td>Fully remote company with no offices or data centres in scope<\/td><\/tr>\n    <tr><td>Secure development lifecycle<\/td><td>No software is developed in house within the certified scope<\/td><\/tr>\n    <tr><td>Cabling security<\/td><td>No owned network infrastructure; all systems are cloud hosted<\/td><\/tr>\n    <tr><td>Application security testing<\/td><td rowspan=\"1\">Rarely defensible for a software company. Expect to be challenged<\/td><\/tr>\n  <\/tbody>\n<\/table>\n\n<h2 id=\"mistakes\" class=\"c-apri\">Where SoAs go wrong<\/h2>\n\n<div class=\"trio\">\n  <div class=\"tcard a\">\n    <p class=\"n\">Copied from a template<\/p>\n    <p><a href=\"https:\/\/www.osto.one\/resources\/blog\/soc-2-policies-documentation\/\">Justifications that could belong to any company<\/a> signal the <a href=\"https:\/\/www.osto.one\/resources\/glossary\/risk-assessment\/\">risk assessment<\/a> was never done.<\/p>\n  <\/div>\n  <div class=\"tcard b\">\n    <p class=\"n\">Claiming everything<\/p>\n    <p>Marking all 93 controls applicable and implemented invites the auditor to test the weakest.<\/p>\n  <\/div>\n  <div class=\"tcard c\">\n    <p class=\"n\">Left to go stale<\/p>\n    <p>An SoA that no longer matches the environment is a nonconformity in its own right.<\/p>\n  <\/div>\n<\/div>\n\n<h2 id=\"osto\">How Osto helps<\/h2>\n\n<p>The SoA is only as accurate as the controls behind it. Osto deploys the technical controls and maps the resulting evidence to the corresponding Annex A references, so a row marked implemented can be shown to be implemented. The applicability decisions and justifications stay with you, since they follow from your own risk assessment.<\/p>\n\n<p class=\"related\"><strong>Product documentation:<\/strong> Setup guides and technical reference are available in the <a href=\"https:\/\/docs.osto.one\/\" target=\"_blank\" rel=\"noopener\">Osto documentation<\/a>.<\/p>\n\n<!-- ============ CTA ============ -->\n<div style=\"background:linear-gradient(135deg,#1c267a 0%,#3f4796 48%,#6b4576 100%);border-radius:22px;padding:38px 34px;margin:40px 0 12px;box-shadow:0 10px 26px rgba(28,38,122,.2);text-align:center;\">\n  <p style=\"display:inline-block;background:rgba(255,255,255,.16);color:#ffffff;font-family:'Inter',-apple-system,sans-serif;font-size:11px;font-weight:700;letter-spacing:1.2px;text-transform:uppercase;padding:6px 14px;border-radius:20px;margin:0 0 16px;\">Free security assessment<\/p>\n  <p style=\"color:#ffffff;font-family:'Inter',-apple-system,sans-serif;font-size:26px;line-height:1.3;font-weight:700;letter-spacing:-.4px;margin:0 0 12px;\">Make every implemented row provable<\/p>\n  <p style=\"color:#cfd3ea;font-family:'Inter',-apple-system,sans-serif;font-size:16px;line-height:1.65;margin:0 auto 26px;max-width:520px;\">Osto runs the controls behind your SoA and produces the evidence, so a row marked implemented can be demonstrated.<\/p>\n  <a href=\"https:\/\/osto.one\/contact\/\" style=\"display:inline-block;background:#ffffff;color:#1c267a;font-family:&#039;Inter&#039;,-apple-system,sans-serif;font-weight:700;font-size:16px;text-decoration:none;border-bottom:none;padding:14px 30px;border-radius:12px;margin:0 6px 10px;\" target=\"_blank\" rel=\"noopener\"><span style=\"color:#1c267a;\">Get a free security assessment<\/span><\/a>\n  <a href=\"https:\/\/osto.one\/book-demo\/\" style=\"display:inline-block;background:transparent;color:#ffffff;font-family:&#039;Inter&#039;,-apple-system,sans-serif;font-weight:600;font-size:16px;text-decoration:none;border:1.5px solid rgba(255,255,255,.5);border-radius:12px;padding:13px 28px;margin:0 6px 10px;\" target=\"_blank\" rel=\"noopener\"><span style=\"color:#ffffff;\">Book a platform walkthrough<\/span><\/a>\n  <p style=\"color:#b3b8d8;font-family:'Inter',-apple-system,sans-serif;font-size:13px;margin:14px 0 0;\">Live control evidence &middot; 200+ frameworks &middot; One platform, everything<\/p>\n<\/div>\n\n<h2 id=\"faq\">Frequently asked questions<\/h2>\n\n<details>\n  <summary>What is a Statement of Applicability?<\/summary>\n  <p>It is a mandatory ISO 27001 document listing all 93 Annex A controls, recording whether each applies to your organisation, why, and whether applicable controls are implemented. It is required by Clause 6.1.3.<\/p>\n<\/details>\n\n<details>\n  <summary>Is the SoA mandatory?<\/summary>\n  <p>Yes. It is one of the documents ISO 27001 requires explicitly, and a certification body will ask for it before the Stage 1 audit.<\/p>\n<\/details>\n\n<details>\n  <summary>Can we exclude Annex A controls?<\/summary>\n  <p>Yes, provided each exclusion has a justification grounded in fact, such as having no offices or developing no software in scope. Excluding a control because it is inconvenient is not acceptable.<\/p>\n<\/details>\n\n<details>\n  <summary>How often should the SoA be updated?<\/summary>\n  <p>Whenever the risk assessment, the scope or the control set changes, and at minimum as part of the annual management review. An outdated SoA is treated as a nonconformity.<\/p>\n<\/details>\n\n<p class=\"related\"><strong>Related glossary terms:<\/strong> <a href=\"https:\/\/www.osto.one\/resources\/glossary\/iso-27001\/\">ISO 27001<\/a> &middot; <a href=\"https:\/\/www.osto.one\/resources\/glossary\/annex-a-controls\/\">Annex A Controls<\/a> &middot; <a href=\"https:\/\/www.osto.one\/resources\/glossary\/isms\/\">ISMS<\/a> &middot; <a href=\"https:\/\/www.osto.one\/resources\/glossary\/risk-assessment\/\">Risk Assessment<\/a> &middot; <a href=\"https:\/\/www.osto.one\/resources\/glossary\/risk-treatment-plan\/\">Risk Treatment Plan<\/a> &middot; Internal Audit<\/p>\n\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>The Statement of Applicability is the document listing every Annex A control, whether it applies to your organisation, and the\u2026<\/p>\n","protected":false},"author":8,"featured_media":661,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[180],"tags":[240,239,241],"class_list":["post-660","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-glossary","tag-clause-6-1-3","tag-soa","tag-statement-of-applicability"],"_links":{"self":[{"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/posts\/660","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/comments?post=660"}],"version-history":[{"count":1,"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/posts\/660\/revisions"}],"predecessor-version":[{"id":662,"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/posts\/660\/revisions\/662"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/media\/661"}],"wp:attachment":[{"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/media?parent=660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/categories?post=660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.osto.one\/resources\/wp-json\/wp\/v2\/tags?post=660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}