Most important documents in ISO 27001 certification audit

While documentation is an essential part of ISO 27001, the standard is fundamentally about building an effective, risk-based, and business-aligned ISMS (information security management system).

Some organizations approach ISO 27001 as merely a checkbox exercise to pass an audit, prioritizing paperwork over actual security improvements. If you find the process overly focused on paperwork, it’s worth re-evaluating the implementation approach to make it more practical and impactful for your organization.

What's the role of documents and documentation related to ISO 27001?

Documentation is just a mechanism to ensure consistency, accountability, and auditability related to building the ISMS. Everyone can surely understand why it's important to have information security related processes and procedures written out - not just in the head of the CISO or some other key information security representatives.

Documentation is also important from multiple other point-of-views:

• Provides evidence: Documentation provides evidence of your compliance and in general makes your information security auditable.
• Improves consistency: Documentation ensures consitency and clarity in your security implementation.
• Enables accountability: Documentation enables accountability and facilitates communication related to your information security.

You don't need to see documentation here in the old fashioned way. Documentation can also be e.g. tasks and assets, their descriptions and their owners inside a smart ISMS system. We're not talking about hard-to-maintain word documents with manual version logs. The key is to have things defined.

But ISO 27001 standard does specifically define some key documents, which need to be gathered together and be easily shareable e.g. for the auditor. In this blog, we'll present these most important documents for an ISO 27001 certification audit.

What are the most important documents in ISO 27001 certification audit?

This sections lists the most important top-level documents in ISO 27001 implementation and gives a short summary of their purpose and importance.

Statement of Applicability (SoA)

What it is?

• A document listing all the controls of ISO 27002 and details of each controls status (e.g. your implementation status of the control, short description of implementation and controls deemed non-applicable).

Why it matters?

• SoA acts as the central reference for your ISMS.
• Creates an overview for your organization to follow the progress with ISO 27002 control implementation.
• Demonstrates your organization's rationale behind selected controls to meet security objectives.
• Auditors often scrutinize this to verify consistency with your risk assessment and other documentation.
• The most important document during an ISO 27001 certification audit, as it related to implementation of all the 93 ISO 27002 controls.

The Statement of Applicability (SoA) in ISO 27001 is a uniquely named document, but it can sometimes be referred to also by alternative names (e.g. ISO 27001 control statement, Annex A control mapping or ISO 27001 Control Applicability Statement). While alternative names can sometimes be used, it’s critical to retain the core purpose of the SoA of identiftying applicable controls, justifying their inclusion or exclusion and describing their implementation.

Description of your organization's ISMS and its scope

What it is?

• ‍This document needs to explain for the auditor, how the organization's ISMS is structured, operated and monitored. It also explains which parts of the organization the ISMS covers, what are related key roles, what kind of information is connected to the ISMS and how that is controlled. By looking through this document the auditor will know, how he will find the main information related to the certification audit.

Why it matters?

• Defines the focus area for your ISMS implementation.
• Helps ensure everyone (internal team, auditors, stakeholders) is clear on what is covered under the ISMS and what kind of content is related to it.
• Misalignment of scope can lead to non-conformities during certification.

Organizational information security policy

What it is?

• ‍A high-level document describing your organization's commitment to information security, compliance with selected best practices and e.g. top management's role in ensuring compliance and needed support for the work.

Why it matters?

• Sets the tone for the ISMS and demonstrates top management's support.
• Provides guidance to employees and stakeholders on the importance of security.
• Needs to be communicated for employees and shareable for other stakeholders, so usually companies don't include lots of details on this document (should stay on the high-level).
• Often one of the first documents auditors will ask to see.

Risk management procedure

What it is?

• ‍Describes your process for identifying, evaluating and treating information security risks. So basically this document describes your risk management method.

Why it matters?

• Risk management is at the core of ISO 27001.
• Ensures risks are consistently identified and mitigated based on your organization’s risk appetite.
• Forms the foundation of continuous improvement from risk-based point-of-view, after e.g. reaching certification already once.

Internal audit procedure

What it is?

• ‍Describes your process for carrying out internal audits and maintaining an audit schedule. You will need to be able to present the results of an internal audit that has been carried out according to the procedure, before the certification audit (or it will be a major non-conformity).

Why it matters?

• Internal audits ensure ongoing compliance and effectiveness of the ISMS.
• Provides evidence of continuous improvement and preparedness for certification audits.
• Helps identify weaknesses or gaps before external auditors do.

Management review procedure

What it is?

• ‍Describes your process for carrying out management reviews. This is one of the key ways your organization's top management will participate in information security. You will need to be able to present the results of a management review that has been carried out according to the procedure, before the certification audit (or it will be a major non-conformity)

Why it matters?

• Demonstrates leadership’s active involvement and commitment to the ISMS.
• Ensures alignment with organizational strategy and identifies areas for improvement.
• Lack of an effective management review is a common nonconformity during audits.

Latest internal audit and management review results

What they are?

• ‍Your auditor will ask you to provide the results of most recent internal audit and management review before the Stage 1 audit (link). These will show for the auditor, that you have implemented the related procedures and are capable of carrying out these key ISMS monitoring actions.

Why they matter?

• Internal audits highlight gaps or weaknesses that can be corrected to strengthen the ISMS - and thus ensure continuous improvement.
• Documented results provide evidence of internal audits, a requirement under Clause 9.2 of ISO 27001.
• Management review ensures the commitment of top management to information security and that the ISMS continues to align with business goals, regulatory changes, and evolving risks.
• Certification auditors will expect to see documented management review results as evidence of compliance with Clause 9.3 of ISO 27001.

Personnel awareness procedure

What it is?

• Describes your process for ensuring employees, contractors, and relevant third parties are aware of their roles and responsibilities in maintaining information security. This document should e.g. describe, how you train employees, provide guidelines of secure operating for them and ensure they commit to following the guidelines.

Why it matters?

• One main requirement of ISO 27001 is to ensure employees are aware of their responsibilities related to information security (7.3 and e.g. control A.7.2.2).
• Employees are often the weakest link in security, so raising awareness can reduce threats like phishing, social engineering, or mishandling sensitive information.
• A robust awareness program reflects an organization-wide commitment to security, which is essential for ISO certification.

Topic-based policies to show implementation of Annex A controls

Utilizing topic-based security policies is an own choice in your organization.

They're not specifically mentioned to be shareable documents in ISO 27001. Key is that you define the implementation of related controls clearly.

However, some organizations will decide to create topic-based security policies e.g. for the following popular topics:

• Access management policy: Defines how access to systems and data is managed and restricted.
• Password policy: Specifies password complexity, expiration, and handling requirements.
• Acceptable use policy: Outlines permissible use of company assets (e.g., internet, email).
• Incident response policy: Provides a step-by-step process for identifying, managing, and resolving incidents.
• Data protection policy: Ensures compliance with data privacy laws and safeguards sensitive information.
• Remote work policy: Covers security measures for employees working offsite.
• Supplier security policy: Manages risks associated with external vendors and partners.why have stuff as policies?

You should see topic-based security policy documents as tools for easier information sharing, easier reviewing of content. The actual delegation and monitoring of the implemented safeguards (whether technological, organizations or people-based) referred to in the policy documents are much better done in a smart ISMS tool - not in a text document.

Key takeaways related to ISO 27001 and main documents

ISO 27001 is not about creating documents for the sake of documentation. It’s about leveraging those documents to build a functional, risk-driven ISMS that protects your organization’s information assets and supports business goals. Yes, the documents are necessary, but they are tools—not the goal.

• Interconnected documents form the foundation of ISMS: The key documents—such as the Statement of Applicability (SoA), risk management procedure, ISMS scope, internal audit, management review, and information security policy—work together to form the backbone of your ISMS. Each document serves a purpose in defining e.g. how proper information security management is maintained, how controls are applied, or how continuous improvement is achieved.
• Focus on what you define, not the document Itself: The documents are tools to help you outline your security objectives, processes, and decisions. But the real emphasis is on what you define in these documents and how you apply that in practice. It's not about creating perfect paperwork; it’s about operationalizing what you document.
• Auditors care about implementation: ISO 27001 audits aren’t just about checking the presence of documents—they focus on ensuring that your organization operates according to your documented definitions. This is why aligning your ISMS with your actual practices is critical.

Some organizations still fall into the trap of overemphasizing certification as the goal, treating ISO 27001 as a documentation-heavy checkbox exercise. This approach often leads to frustration and a sense that the process is overly bureaucratic, detracting from the real value of the ISMS.

When ISO 27001 is implemented effectively, the paperwork becomes a natural part of your information security program, which is focused on strengthening your organization’s security posture and fostering trust with stakeholders.