Why D is correct
Annex A contains a reference set of information security controls that organizations use as a basis for their Statement of Applicability.
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ISMS Overview and Principles
Information Security Management System fundamentals, Plan-Do-Check-Act cycle, ISO 27001 structure and purpose
This question belongs to the "ISMS Planning & Context" domain, which makes up about 20% of the ISO 27001 exam.
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