The Statement of Applicability (SoA) is a key document within the context of ISO/IEC 27001:2022, which is the international standard for information security management systems (ISMS). The SoA outlines how an organization has chosen to address the requirements of ISO/IEC 27001:2022 within its specific information security management context. It serves as a central reference point that explains which security controls from the ISO/IEC 27001 Annex A have been selected, implemented, and how they are being managed.

The SoA is an essential part of the documentation associated with an ISMS. It provides transparency and clarity regarding the security controls that have been chosen to mitigate the identified risks to the organization's information assets. This document is often developed during the implementation phase of ISO/IEC 27001:2022 and is updated as the ISMS evolves and matures.

Key elements typically found in a Statement of Applicability include:

1. Scope: A clear definition of the scope of the ISMS, specifying the boundaries and context within which the controls apply.

2. Control Objectives: For each control, a statement of the intended objective, specifying what the control is intended to achieve in terms of information security.

3. Control Selection: A list of the specific controls from ISO/IEC 27001 Annex A that the organization has chosen to implement.

4. Control Implementation Status: For each selected control, an indication of whether it has been fully implemented, partially implemented, or not implemented yet.

5. Rationale: Explanation of why certain controls were selected, modified, or excluded based on the organization's risk assessment and business context.

6. Justifications: Any explanations of how alternative controls or measures were used to meet the control objectives.

7. Control Ownership: Assignment of responsibilities for monitoring, maintaining, and improving each control.

8. Review and Update: Information on how the SoA will be reviewed and updated as changes occur in the organization's information security landscape.

The Statement of Applicability provides a comprehensive view of an organization's approach to information security controls, helping stakeholders understand how risks are being managed and demonstrating compliance with ISO/IEC 27001:2022 standards. It is often used during audits, assessments, and as a reference for maintaining and improving the organization's ISMS.