Why B is correct
Certification audits are performed by accredited third-party certification bodies that are independent of the organization being audited.
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Certification and Audit Process
Stage 1 and Stage 2 audits, surveillance audits, recertification, audit evidence, nonconformities, certification bodies
This question belongs to the "Performance Evaluation & Improvement" domain, which makes up about 15% of the ISO 27001 exam.
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