Linking the external/internal issues and interested parties to the risk and opportunities

ISO 27001 does not require an explicit identification/link between external/internal issues, interested parties, risks, and opportunities, so this issue is not a certification requirement.

The standard only requires that external/internal issues, interested parties are determined.

These articles will provide you a further explanation about internal/external issues and interested parties:

• How to define context of the organization according to ISO 27001 https://advisera.com/27001academy/knowledgebase/how-to-define-context-of-the-organization-according-to-iso-27001/
• How to identify interested parties according to ISO 27001 and ISO 22301 https://advisera.com/27001academy/knowledgebase/how-to-identify-interested-parties-according-to-iso-27001-and-iso-22301/
• How to identify ISMS requirements of interested parties in ISO 27001 https://advisera.com/27001academy/blog/2017/02/06/how-to-identify-isms-requirements-of-interested-parties-in-iso-27001/