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Description

The organization shall define and apply an information security risk treatment process to:
a) select appropriate information security risk treatment options, taking account of the risk assessment results;
b) determine all controls that are necessary to implement the information security risk treatment option(s) chosen;

c) compare the controls determined in 6.1.3 b) above with those in Annex A and verify that no necessary controls have been omitted;
d) produce a Statement of Applicability that contains:
— the necessary controls (see 6.1.3 b) and c));
— justification for their inclusion;
— whether the necessary controls are implemented or not; and
— the justification for excluding any of the Annex A controls.
e) formulate an information security risk treatment plan; and
f) obtain risk owners’ approval of the information security risk treatment plan and acceptance of the residual information security risks.

The organization shall retain documented information about the information security risk treatment process.

My notes