I am trying to understand if I need to refer to all the controls of Annex A. Meaning - do I need a table of compliance that indicates which controls I used and marked the others as NA - or a similar tool ? I read paper that you wrote and it does not refer to the above specifically. Can you please clarify ?
In fact in the SoA you need to show that all controls from Annex A were considered, even those not applicable to your organization.
ISO 27001 clause 6.1.3 d) requires an organization to produce a document called Statement of Applicability. This document contains the controls from Annex A, as well as other controls deemed necessary, also including justification for inclusions, implementation status and the justification for exclusions of controls from Annex A.
>While I am waiting for your reply, I looked at the 27000 standard and para 6.1.3 C, D specifically requires to review all 114 control and include justification if we didn't use one. So does that mean that the declaration will include all the controls and for each ?
Your assumption is correct. The Statement of Applicability must include all controls from Annex A, including justification for those considered applicable, their implementation status and the justification for those considered not applicable.