Why B is correct
Clause 4.1 requires identifying external and internal issues relevant to the organization's purpose and that affect its ability to achieve ISMS intended outcomes.
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Context and Leadership
Clauses 4-5: organizational context, interested parties, ISMS scope, leadership commitment, information security policy, roles and responsibilities
This question belongs to the "ISMS Planning & Context" domain, which makes up about 20% of the ISO 27001 exam.
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