Internal control is the set of mechanisms ensuring objective achievement, information reliability and regulatory adherence.
Internal control comprises policies, procedures and organizational structures providing reasonable assurance regarding operational, reporting and compliance objectives. In ISO context, controls are mechanisms to meet requirements and manage risks. ISO 27001 defines 93 controls in Annex A.
The 93 Annex A controls are information security internal controls. The statement of applicability documents which are implemented.
Through internal audits, control testing, performance indicators and management review.
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