In inclusion of controls in Annex A, what possibly could be the justifications if we cant find any justifications from risk assessment, legal requirement, contractual requirement or business requirement/best practice?
We included a set of controls from 2005 version, but our SOA apparently didn't have strong justification for inclusion. And now we don't want to exclude those controls in 2013 version but sadly we cant find the strong justification.
If there are another purpose for the inclusion of a control, you can include it in the SOA. For example, if you have controls added by ISO 27001:2005, and you dont want to exclude them, you can include as justification: Included by ISO 27001:2005