Review of SOA after implementation
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Yes, absolutely, you can perform a revision after the implementation and update the state of all security controls in the SoA. Finally, I think that it is interesting to know the importance of the SoA, so please read this article The importance of Statement of Applicability for ISO 27001": https://advisera.com/27001academy/knowledgebase/the-importance-of-statement-of-applicability-for-iso-27001/
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Jan 12, 2016

