Recording changes when making a transition to ISO 27001:2013
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In my view, when you make the transition to a new revision of the standard, these are not improvements - therefore, you should simply record all the changes in Change history of each document you updated.
See also this article: How to make a transition from ISO 27001 2005 revision to 2013 revision https://advisera.com/27001academy/knowledgebase/how-to-make-a-transition-from-iso-27001-2005-revision-to-2013-revision/
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Jan 12, 2016

