Why B is correct
ISO 27001:2022 organizes Annex A controls into 4 themes: Organizational (37 controls), People (8 controls), Physical (14 controls), and Technological (34 controls).
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Annex A Controls Overview
93 controls across 4 themes (organizational, people, physical, technological) in the 2022 revision, control attributes
This question belongs to the "Annex A Controls" domain, which makes up about 25% of the ISO 27001 exam.
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