EN ISO/IEC 27006-1:2024

Information security, cybersecurity and privacy protection - Requirements for bodies providing audit and certification of information security management systems - Part 1: General (ISO/IEC 27006-1:2024)

This document specifies requirements and provides guidance for bodies providing audit and certification of an information security management system (ISMS), in addition to the requirements contained within ISO/IEC 17021-1.
The requirements contained in this document are demonstrated in terms of competence and reliability by bodies providing ISMS certification. The guidance contained in this document provides additional interpretation of these requirements for bodies providing ISMS certification.
NOTE       This document can be used as a criteria document for accreditation, peer assessment or other audit processes.

Informationssicherheit, Cybersicherheit und Datenschutz - Anforderungen an Stellen, die Informationssicherheitsmanagementsysteme auditieren und zertifizieren - Teil 1: Allgemeines (ISO/IEC 27006‑1:2024)

Dieses Dokument legt Anforderungen fest und bietet Anleitung für Stellen, die Audits und Zertifizierungen von Informationssicherheitsmanagementsystemen (ISMS) vornehmen. Zusätzlich gelten die Anforderungen nach ISO/IEC17021-1.
Die in diesem Dokument enthaltenen Anforderungen werden von Stellen, die ISMS-Zertifizierungen durch
führen, im Hinblick auf Kompetenz und Zuverlässigkeit nachgewiesen. Die in diesem Dokument enthaltene Anleitung bietet eine zusätzliche Interpretation dieser Anforderungen für Stellen, die ISMS-Zertifizierungen durchführen.
ANMERKUNG Dieses Dokument kann als Kriteriendokument für die Akkreditierung, die Bewertung unter Gleichrangi
gen oder für andere Auditprozesse verwendet werden.

Sécurité de l'information, cybersécurité et protection de la vie privée - Exigences pour les organismes procédant à l'audit et à la certification des systèmes de management de la sécurité de l'information - Partie 1: Généralités (ISO/IEC 27006-1:2024)

Le présent document spécifie les exigences et fournit des recommandations pour les organismes procédant à l'audit et à la certification d'un système de management de la sécurité de l'information (SMSI), en plus des exigences contenues dans l'ISO/IEC 17021‑1.
Les organismes qui procèdent à la certification de systèmes ISMS démontrent qu'ils respectent les exigences de compétence et de fiabilité présentées dans le présent document. Les recommandations contenues dans le présent document fournissent une interprétation supplémentaire de ces exigences pour les organismes procédant à la certification de systèmes ISMS.
NOTE       Le présent document peut être utilisé comme référentiel pour l'accréditation, l'évaluation par des pairs ou d'autres processus d'audit.

Zahteve za organe, ki izvajajo presojanje in certificiranje sistemov upravljanja informacijske varnosti - 1. del: Splošno (ISO/IEC 27006-1:2024)

Standard ISO/IEC 27006:2015 določa zahteve in podaja navodila za organe, ki izvajajo presojanje in certificiranje sistemov upravljanja informacijske varnosti (ISMS), ter se uporablja kot dodatek k zahtevam, določenim v standardih ISO/IEC 17021‑1 in ISO/IEC 27001. Namenjen je predvsem kot podpora akreditaciji certifikacijskih organov, ki izvajajo certificiranje sistemov upravljanja informacijske varnosti.
Za izpolnjevanje zahtev, ki jih vsebuje ta mednarodni standard, mora vsak organ, ki izvaja certificiranje sistemov upravljanja informacijske varnosti, izkazati kompetentnost in zanesljivost, navodila v tem mednarodnem standardu pa podajajo dodatno interpretacijo teh zahtev za vsak organ, ki izvaja tovrstno certificiranje.
OPOMBA:          Ta mednarodni standard je mogoče uporabljati kot dokument z merili za akreditacijo, medsebojno ocenjevanje ali druge procese presojanja.

General Information

• Status: Published
• Publication Date: 12-Mar-2024
• ICS: 03.120.20 - Product and company certification. Conformity assessment
• ICS: 35.030 - IT Security
• Technical Committee: CEN/CLC/TC 13 - Cybersecurity and Data Protection
• Drafting Committee: CEN/CLC/TC 13 - Cybersecurity and Data Protection
• Current Stage: 6060 - Definitive text made available (DAV) - Publishing
• Start Date: 13-Mar-2024
• Completion Date: 13-Mar-2024
• Ref Project: SIST EN ISO/IEC 27006-1:2024 - Requirements for bodies providing audit and certification of information security management systems - Part 1: General (ISO/IEC 27006-1:2024)

Relations

• Replaces: EN ISO/IEC 27006:2020 - Information technology - Security techniques - Requirements for bodies providing audit and certification of information security management systems (ISO/IEC 27006:2015, including Amd 1:2020)
• Effective Date: 18-Mar-2024

Standards Content (Sample)

SLOVENSKI STANDARD
01-junij-2024
Nadomešča:
SIST EN ISO/IEC 27006:2021
Zahteve za organe, ki izvajajo presojanje in certificiranje sistemov upravljanja
informacijske varnosti - 1. del: Splošno (ISO/IEC 27006-1:2024)
Requirements for bodies providing audit and certification of information security
management systems - Part 1: General (ISO/IEC 27006-1:2024)
Anforderungen an Stellen, die Informationssicherheitsmanagementsysteme auditieren
und zertifizieren - Teil 1: Allgemeines (ISO/IEC 27006-1:2024)
Exigences pour les organismes procédant à l'audit et à la certification des systèmes de
management de la sécurité de l'information - Partie 1: Généralités (ISO/IEC 27006-
1:2024)
Ta slovenski standard je istoveten z: EN ISO/IEC 27006-1:2024
ICS:
03.120.20 Certificiranje proizvodov in Product and company
podjetij. Ugotavljanje certification. Conformity
skladnosti assessment
35.030 Informacijska varnost IT Security
2003-01.Slovenski inštitut za standardizacijo. Razmnoževanje celote ali delov tega standarda ni dovoljeno.

EUROPEAN STANDARD EN ISO/IEC 27006-1

NORME EUROPÉENNE
EUROPÄISCHE NORM
March 2024
ICS 03.120.20; 35.030
English version
Information security, cybersecurity and privacy protection
- Requirements for bodies providing audit and certification
of information security management systems - Part 1:
General (ISO/IEC 27006-1:2024)
Sécurité de l'information, cybersécurité et protection Cybersicherheit und Datenschutz - Anforderungen an
de la vie privée - Exigences pour les organismes Stellen, die
procédant à l'audit et à la certification des systèmes de Informationssicherheitsmanagementsysteme
management de la sécurité de l'information - Partie 1: auditieren und zertifizieren - Teil 1: Allgemeines
Généralités (ISO/IEC 27006-1:2024) (ISO/IEC 27006-1:2024)
This European Standard was approved by CEN on 29 January 2024.

CEN and CENELEC members are bound to comply with the CEN/CENELEC Internal Regulations which stipulate the conditions for
giving this European Standard the status of a national standard without any alteration. Up-to-date lists and bibliographical
references concerning such national standards may be obtained on application to the CEN-CENELEC Management Centre or to
any CEN and CENELEC member.
This European Standard exists in three official versions (English, French, German). A version in any other language made by
translation under the responsibility of a CEN and CENELEC member into its own language and notified to the CEN-CENELEC
Management Centre has the same status as the official versions.

CEN and CENELEC members are the national standards bodies and national electrotechnical committees of Austria, Belgium,
Bulgaria, Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Ireland, Italy,
Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of North Macedonia, Romania, Serbia,
Slovakia, Slovenia, Spain, Sweden, Switzerland, Türkiye and United Kingdom.

CEN-CENELEC Management Centre:
Rue de la Science 23, B-1040 Brussels
© 2024 CEN/CENELEC All rights of exploitation in any form and by any means
Ref. No. EN ISO/IEC 27006-1:2024 E
reserved worldwide for CEN national Members and for
CENELEC Members.
Contents Page
European foreword . 3

European foreword
This document (EN ISO/IEC 27006-1:2024) has been prepared by Technical Committee ISO/IEC JTC 1
"Information technology" in collaboration with Technical Committee CEN-CENELEC/ JTC 13
“Cybersecurity and Data Protection” the secretariat of which is held by DIN.
This European Standard shall be given the status of a national standard, either by publication of an
identical text or by endorsement, at the latest by September 2024, and conflicting national standards
shall be withdrawn at the latest by September 2024.
Attention is drawn to the possibility that some of the elements of this document may be the subject of
patent rights. CEN-CENELEC shall not be held responsible for identifying any or all such patent rights.
Any feedback and questions on this document should be directed to the users’ national standards
body/national committee. A complete listing of these bodies can be found on the CEN and CENELEC
websites.
According to the CEN-CENELEC Internal Regulations, the national standards organizations of the
following countries are bound to implement this European Standard: Austria, Belgium, Bulgaria,
Croatia, Cyprus, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland,
Ireland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Republic of
North Macedonia, Romania, Serbia, Slovakia, Slovenia, Spain, Sweden, Switzerland, Türkiye and the
United Kingdom.
Endorsement notice
The text of ISO/IEC 27006-1:2024 has been approved by CEN-CENELEC as EN ISO/IEC 27006-1:2024
without any modification.
International
Standard
ISO/IEC 27006-1
First edition
Information security, cybersecurity
2024-03
and privacy protection —
Requirements for bodies
providing audit and certification of
information security management
systems —
Part 1:
General
Sécurité de l'information, cybersécurité et protection de la vie
privée — Exigences pour les organismes procédant à l'audit et
à la certification des systèmes de management de la sécurité de
l'information —
Partie 1: Généralités
Reference number
ISO/IEC 27006-1:2024(en) © ISO/IEC 2024

ISO/IEC 27006-1:2024(en)
© ISO/IEC 2024
All rights reserved. Unless otherwise specified, or required in the context of its implementation, no part of this publication may
be reproduced or utilized otherwise in any form or by any means, electronic or mechanical, including photocopying, or posting on
the internet or an intranet, without prior written permission. Permission can be requested from either ISO at the address below
or ISO’s member body in the country of the requester.
ISO copyright office
CP 401 • Ch. de Blandonnet 8
CH-1214 Vernier, Geneva
Phone: [phone]
Email: [e-mail]
Website: www.iso.org
Published in Switzerland
© ISO/IEC 2024 – All rights reserved
ii
ISO/IEC 27006-1:2024(en)
Contents Page
Foreword .v
Introduction .vi
1 Scope . 1
2 Normative references . 1
3 Terms and definitions . 1
4 Principles . 4
5 General requirements . 5
5.1 L egal and contractual matters .5
5.2 Management of impartiality .5
5.2.1 General .5
5.2.2 Conflicts of interest.5
5.3 Liability and financing .5
6 Structural requirements . 5
7 Resource requirements . 5
7.1 Competence of personnel .5
7.1.1 General .5
7.1.2 Generic competence requirements .5
7.1.3 Determination of competence criteria.6
7.2 Personnel involved in the certification activities .8
7.2.1 General .8
7.2.2 Demonstration of auditor knowledge and experience .8
7.3 Use of individual external auditors and external technical experts .9
7.4 Personnel records .9
7.5 Outsourcing .9
8 Information requirements . 9
8.1 Public information . .9
8.2 Certification documents .9
8.2.1 General .9
8.2.2 ISMS Certification documents .10
8.2.3 Reference of other standards in the ISMS certification documents .10
8.3 Reference to certification and use of marks .10
8.4 Confidentiality .10
8.4.1 General .10
8.4.2 Access to organizational records.10
8.5 Information exchange between a certification body and its clients .10
9 Process requirements .11
9.1 Pre-certification activities .11
9.1.1 Application .11
9.1.2 Application review . .11
9.1.3 Audit programme .11
9.1.4 Determining audit time . 12
9.1.5 Multi-site sampling . . 13
9.1.6 Multiple management systems .14
9.2 P lanning audits .14
9.2.1 Determining audit objectives, scope and criteria .14
9.2.2 Audit team selection and assignments .14
9.2.3 Audit plan . 15
9.3 Initial certification . 15
9.3.1 General . 15
9.3.2 Initial certification audit . 15
9.4 Conducting audits .16

© ISO/IEC 2024 – All rights reserved
iii
ISO/IEC 27006-1:2024(en)
9.4.1 General .16
9.4.2 Specific elements of the ISMS audit .16
9.4.3 Audit report .16
9.5 Certification decision . . .17
9.5.1 General .17
9.5.2 C ertification decision .17
9.6 Maintaining certification .17
9.6.1 General .17
9.6.2 Surveillance activities .17
9.6.3 Re-certification .18
9.6.4 Special audits .18
9.6.5 Suspending, withdrawing or reducing the scope of certification .18
9.7 Appeals .19
9.8 Complaints.19
9.8.1 General .19
9.8.2 Complaints .19
9.9 Client records .19
10 M anagement system requirements for certification bodies . 19
10.1 Options.19
10.1.1 General .19
10.1.2 ISMS implementation .19
10.2 Option A: General management system requirements .19
10.3 Option B: Management system requirements in accordance with ISO 9001 .19
Annex A (normative) Knowledge and skills for ISMS auditing and certification .20
Annex B (informative) Further competence considerations .21
Annex C (normative) Audit time . .23
Annex D (informative) Methods for audit time calculations .29
Annex E (informative) Guidance for review of implemented ISO/IEC 27001:2022, Annex A
controls .33
Bibliography . 47

© ISO/IEC 2024 – All rights reserved
iv
ISO/IEC 27006-1:2024(en)
Foreword
ISO (the International Organization for Standardization) and IEC (the International Electrotechnical
Commission) form the specialized system for worldwide standardization. National bodies that are
members of ISO or IEC participate in the development of International Standards through technical
committees established by the respective organization to deal with particular fields of technical activity.
ISO and IEC technical committees collaborate in fields of mutual interest. Other international organizations,
governmental and non-governmental, in liaison with ISO and IEC, also take part in the work.
The procedures used to develop this document and those intended for its further maintenance are described
in the ISO/IEC Directives, Part 1. In particular, the different approval criteria needed for the different types
of document should be noted. This document was drafted in accordance with the editorial rules of the ISO/
IEC Directives, Part 2 (see www.iso.org/directives or www.iec.ch/members_experts/refdocs).
ISO and IEC draw attention to the possibility that the implementation of this document may involve the
use of (a) patent(s). ISO and IEC take no position concerning the evidence, validity or applicability of any
claimed patent rights in respect thereof. As of the date of publication of this document, ISO and IEC had not
received notice of (a) patent(s) which may be required to implement this document. However, implementers
are cautioned that this may not represent the latest information, which may be obtained from the patent
database available at www.iso.org/patents and https://patents.iec.ch. ISO and IEC shall not be held
responsible for identifying any or all such patent rights.
Any trade name used in this document is information given for the convenience of users and does not
constitute an endorsement.
For an explanation of the voluntary nature of standards, the meaning of ISO specific terms and expressions
related to conformity assessment, as well as information about ISO's adherence to the World Trade
Organization (WTO) principles in the Technical Barriers to Trade (TBT) see www.iso.org/iso/foreword.html.
In the IEC, see www.iec.ch/understanding-standards.
This document was prepared by Joint Technical Committee ISO/IEC JTC 1, Information technology,
Subcommittee SC 27, Information security, cybersecurity and privacy protection, in collaboration with the
European Committee for Standardization (CEN) Technical Committee CEN/CLC/JTC 13 Cybersecurity and
data protection, in accordance with the Agreement on technical cooperation between ISO and CEN (Vienna
Agreement).
This first edition of ISO/IEC 27006-1 cancels and replaces ISO/IEC 27006:2015, which has been technically
revised. It also incorporates the Amendment ISO/IEC 27006:2015/Amd 1:2020.
The main changes are as follows:
— this document has been converted into the first part of a multi-part series;
— the entire document has been updated for remote audits and organizations with few or no physical
relevant sites;
— the concept of persons performing certain identical activities has been introduced in C.3.4 and several
updates were provided;
— this document (in particular, Annex E) has been aligned with ISO/IEC 27001:2022 and ISO/IEC 27002:2022;
— redundancies with ISO/IEC 17021-1 have been removed;
— wording has been clarified and more closely aligned with ISO/IEC 17021-1.
A list of all parts in the ISO/IEC 27006 series can be found on the ISO and IEC websites.
Any feedback or questions on this document should be directed to the user’s national standards
body. A complete listing of these bodies can be found at www.iso.org/members.html and
www.iec.ch/national-committees.

© ISO/IEC 2024 – All rights reserved
v
ISO/IEC 27006-1:2024(en)
Introduction
ISO/IEC 17021-1 sets out requirements and guidance for bodies providing audit and certification of
management systems. If such bodies intend to be compliant with ISO/IEC 17021-1 with the objective of
auditing and certifying information security management systems (ISMS) in accordance with ISO/IEC 27001,
some additional requirements and guidance to ISO/IEC 17021-1 are critical. These are provided by this
document.
This document specifies requirements for bodies providing audit and certification of an ISMS. It gives
generic requirements for such bodies which are referred to as certification bodies. Observance of these
requirements is intended to ensure that certification bodies operate ISMS certification in a competent,
consistent and impartial manner, thereby facilitating the recognition of such bodies and the acceptance of
their certifications on a national and international basis.
The text in this document follows the structure of ISO/IEC 17021-1:2015.
In this document, the following verbal forms are used:
— “shall” indicates a requirement;
— “should” indicates a recommendation;
— “may” indicates a permission;
— “can” indicates a possibility or a capability.

© ISO/IEC 2024 – All rights reserved
vi
International Standard ISO/IEC 27006-1:2024(en)
Information security, cybersecurity and privacy protection —
Requirements for bodies providing audit and certification of
information security management systems —
Part 1:
General
1 Scope
This document specifies requirements and provides guidance for bodies providing audit and certification
of an information security management system (ISMS), in addition to the requirements contained within
ISO/IEC 17021-1.
The requirements contained in this document are demonstrated in terms of competence and reliability
by bodies providing ISMS certification. The guidance contained in this document provides additional
interpretation of these requirements for bodies providing ISMS certification.
NOTE This document can be used as a criteria document for accreditation, peer assessment or other audit
processes.
2 Normative references
The following documents are referred to in the text in such a way that some or all of their content constitutes
requirements of this document. For dated references, only the edition cited applies. For undated references,
the latest edition of the referenced document (including any amendments) applies.
ISO/IEC 17021-1:2015, Conformity assessment — Requirements for bodies providing audit and certification of
management systems — Part 1: Requirements
ISO/IEC 27001:2022, Information security, cybersecurity and privacy protection — Information security
management systems — Requirements
3 Terms and definitions
For the purposes of this document, the terms and definitions given in ISO/IEC 17021-1 and the following
apply.
ISO and IEC maintain terminology databases for use in standardization at the following addresses:
— ISO Online browsing platform: available at https:// www .iso .org/ obp
— IEC Electropedia: available at https:// www .electropedia .org/
3.1
certification document
document indicating that a client's information security management system (ISMS) conforms to specified
ISMS standards and any supplementary documentation required under the management system
Note 1 to entry: This definition does not limit the number of documents collectively known as certification documents.

© ISO/IEC 2024 – All rights reserved
ISO/IEC 27006-1:2024(en)
3.2
control
measure that maintains and/or modifies risk (3.10)
Note 1 to entry: Controls include, but are not limited to, any process, policy, device, practice or other conditions and/or
actions which maintain and/or modify risk (3.10).
Note 2 to entry: Controls may not always exert the intended or assumed modifying effect.
[SOURCE: ISO/IEC 27002:2022, 3.1.8]
3.3
external context
external environment in which the organization (3.9) seeks to achieve its objectives
Note 1 to entry: External context can include the following:
— the cultural, social, political, legal, regulatory, financial, technological, economic, natural and competitive
environment, whether international, national, regional or local;
— key drivers and trends having impact on the objectives of the organization (3.9);
— relationships with, and perceptions and values of, external stakeholders.
[SOURCE: ISO/IEC 27000:2018, 3.22]
3.4
information security
preservation of confidentiality, integrity and availability of information
Note 1 to entry: In addition, other properties, such as authenticity, accountability, non-repudiation, and reliability can
also be involved.
[SOURCE: ISO/IEC 27000:2018, 3.28]
3.5
information security incident
single or a series of unwanted or unexpected information security events that have a significant probability
of compromising business operations and threatening information security (3.4)
[SOURCE: ISO/IEC 27000:2018, 3.31]
3.6
information system
set of applications, services, information technology assets, or other information-handling components
[SOURCE: ISO/IEC 27000:2018, 3.35]
3.7
internal context
internal environment in which the organization (3.9) seeks to achieve its objectives
Note 1 to entry: Internal context can include:
— governance, organizational structure, roles and accountabilities;
— policies, objectives, and the strategies that are in place to achieve them;
— the capabilities, understood in terms of resources and knowledge (e.g. capital, time, people, processes, systems
and technologies);
— information systems (3.6), information flows and decision-making processes (both formal and informal);
— relationships with, and perceptions and values of, internal stakeholders;
— the organization's (3.9) culture;

© ISO/IEC 2024 – All rights reserved
ISO/IEC 27006-1:2024(en)
— standards, guidelines and models adopted by the organization (3.9);
— form and extent of contractual relationships.
[SOURCE: ISO/IEC 27000:2018, 3.38]
3.8
management system
set of interrelated or interacting elements of an organization (3.9) to establish policies and objectives, and
processes to achieve those objectives
Note 1 to entry: A management system can address a single discipline or several disciplines, e.g. quality management,
financial management or environmental management.
Note 2 to entry: The management system elements establish the organization’s (3.9) structure, roles and responsibilities,
planning, operation, policies, practices, rules, beliefs, objectives and processes to achieve those objectives.
Note 3 to entry: The scope of a management system can include the whole of the organization (3.9), specific and
identified functions of the organization (3.9), specific and identified sections of the organization (3.9), or one or more
functions across a group of organizations (3.9).
Note 4 to entry: This constitutes one of the common terms and core definitions for ISO management system standards
given in Annex SL of the Consolidated ISO Supplement to the ISO/IEC Directives, Part 1. The original definition has
been modified by modifying Notes 1 to 3 to entry.
[SOURCE: ISO 9000:2015, 3.5.3]
3.9
organization
person or group of people that has its own functions with responsibilities, authorities and relationships to
achieve its objectives
Note 1 to entry: The concept of organization includes but is not limited to sole-trader, company, corporation, firm,
enterprise, authority, partnership, charity or institution, or part or combination thereof, whether incorporated or not,
public or private.
[SOURCE: ISO/IEC 27000:2018, 3.50]
3.10
risk
effect of uncertainty on objectives
Note 1 to entry: An effect is a deviation from the expected — positive or negative.
Note 2 to entry: Uncertainty is the state, even partial, of deficiency of information related to, understanding or
knowledge of, an event, its consequence, or likelihood.
Note 3 to entry: Risk is often characterized by reference to potential “events” (as defined in ISO Guide 73:2009, 3.5.1.3)
and “consequences” (as defined in ISO Guide 73:2009, 3.6.1.3), or a combination of these.
Note 4 to entry: Risk is often expressed in terms of a combination of the consequences of an event (including changes
in circumstances) and the associated “likelihood” (as defined in ISO Guide 73:2009, 3.6.1.1) of occurrence.
Note 5 to entry: In the context of information security management systems, information security risks can be
expressed as an effect of uncertainty on information security objectives.
Note 6 to entry: Information security risk is associated with the potential that threats will exploit vulnerabilities of an
information asset or group of information assets and thereby cause harm to an organization (3.9).
[SOURCE: ISO/IEC 27000:2018, 3.61]

© ISO/IEC 2024 – All rights reserved
ISO/IEC 27006-1:2024(en)
3.11
risk analysis
process to comprehend the nature of risk (3.10) and to determine the level of risk
Note 1 to entry: Risk analysis provides the basis for risk evaluation and decisions about risk treatment (3.14).
Note 2 to entry: Risk analysis includes risk estimation.
[SOURCE: ISO/IEC 27000:2018, 3.63]
3.12
risk assessment
overall process of risk identification, risk analysis (3.11) and risk evaluation
[SOURCE: ISO/IEC 27000:2018, 3.64]
3.13
risk management
coordinated activities to direct and control an organization (3.9) with regard to risk (3.10)
[SOURCE: ISO/IEC 27000:2018, 3.69]
3.14
risk treatment
process to modify risk (3.10)
Note 1 to entry: Risk treatment can involve:
— avoiding the risk by deciding not to start or continue with the activity that gives rise to the risk;
— taking or increasing risk in order to pursue an opportunity;
— removing the risk source;
— changing the likelihood;
— changing the consequences;
— sharing the risk with another party or parties (including contracts and risk financing);
— retaining the risk by informed choice.
Note 2 to entry: Risk treatments that deal with negative consequences are sometimes referred to as “risk mitigation”,
“risk elimination”, “risk prevention” and “risk reduction”.
Note 3 to entry: Risk treatment can create new risks or modify existing risks (3.10).
[SOURCE: ISO/IEC 27000:2018, 3.72]
3.15
rule
accepted principle or instruction that states the organization’s (3.9) expectations on what is required to be
done, what is allowed or not allowed
[SOURCE: ISO/IEC 27002:2022, 3.1.32 — modified, note 1 to entry has been removed.]
4 Principles
The principles from ISO/IEC 17021-1:2015, Clause 4 shall apply.

© ISO/IEC 2024 – All rights reserved
ISO/IEC 27006-1:2024(en)
5 General requirements
5.1 Leg al and contractual matters
The requirements of ISO/IEC 17021-1:2015, 5.1 shall apply.
5.2 Management of impartiality
5.2.1 General
The requirements of ISO/IEC 17021-1:2015, 5.2 shall apply. In addition, the requirements and guidance in
5.2.2 shall apply.
5.2.2 Conflicts of interest
Certification bodies may add value during certification and surveillance audits (e.g. by identifying
opportunities for improvement, as they become evident during the audit, without recommending specific
solutions) without it being considered as consultancy or having a potential conflict of interest.
The certification body shall not provide internal information security reviews of the client’s ISMS subject to
certification. Furthermore, the certification body shall be independent from the body or bodies (including
any individuals) which provide the internal ISMS audit.
5.3 Liability and financing
The requirements of ISO/IEC 17021-1:2015, 5.3 shall apply.
6 Structural requirements
The requirements of ISO/IEC 17021-1:2015, Clause 6 shall apply.
7 Resource requirements
7.1 Competence of personnel
7.1.1 General
The requirements of ISO/IEC 17021-1:2015, 7.1 shall apply. In addition, the requirements and guidance in
7.1.2 and 7.1.3 shall apply.
7.1.2 Generic competence requirements
The certification body shall define the competence requirements for each certification function as referenced
in ISO/IEC 17021-1:2015, Table A.1. The certification body shall take into account all the requirements
specified in ISO/IEC 17021-1, and 7.1.3 and 7.2.2 of this document, that are relevant for the ISMS technical
areas as determined by the certification body. Annex B provides further guides on competence.
The certification body shall define the knowledge and skills that are required for certain functions in
accordance with Annex A.
Where additional specific criteria including competence requirements have been established in a specific
standard, (e.g. ISO/IEC 27006-2), these shall be applied.

© ISO/IEC 2024 – All rights reserved
ISO/IEC 27006-1:2024(en)
7.1.3 Determination of competence criteria
7.1.3.1 Competence requirements for ISMS auditing
7.1.3.1.1 General requirements
The certification body shall have criteria for verifying the competence of audit team members to ensure that
they have at least the skills to apply their knowledge of:
a) information security;
b) the technical aspects of the activity to be audited;
c) management systems;
d) the principles of auditing;
NOTE Further information on the principles of auditing can be found in ISO 19011.
e) ISMS monitoring, measurement, analysis and evaluation.
The above requirements a) to e) apply to all auditors in the audit team. However, b) can be shared among
members in the audit team.
The audit team members shall, collectively, have skills appropriate to the requirements above, which can be
demonstrated through experience of their application.
The audit team members shall, collectively, be competent in tracing indications of information security
incidents in the client's ISMS back to the appropriate elements of the ISMS.
Individual auditors are not required to have a complete range of experience of all areas of information
security, but the audit team as a whole shall have appropriate competence to cover the ISMS scope being
audited.
7.1.3.1.2 Information security management terminology, principles, practices and techniques
Each auditor in an ISMS audit team shall have knowledge of:
a) ISMS specific documentation structures, hierarchy and interrelationships;
b) information security risk assessment and risk management;
c) processes applicable to ISMS.
The audit team members shall, collectively, have knowledge of:
d) information security management related tools, methods, techniques and their application;
e) the current technology where information security can be relevant or an issue.
7.1.3.1.3 Information security management system standards and normative documents
Each auditor in an ISMS audit team shall have knowledge of all requirements contained in ISO/IEC 27001.
The audit team members shall, collectively, have knowledge of all controls contained in ISO/IEC 27001:2022,
Annex A and their implementation.
7.1.3.1.4 Business management practices
Each auditor in an ISMS audit team shall have knowledge of:
a) industry information security good practices and information security procedures;

© ISO/IEC 2024 – All rights reserved
ISO/IEC 27006-1:2024(en)
b) policies and business requirements for information security;
c) general business management concepts, practices and the interrelationship between policy, objectives
and results;
d) management processes and related terminology.
NOTE These processes also include human resources management, internal and external communication and
other relevant support processes.
7.1.3.1.5 Client business sector
Each auditor in an ISMS audit team shall have knowledge of:
a) the legal and regulatory requirements in the particular information security field, geography and
jurisdiction(s);
NOTE Knowledge of legal and regulatory requirements does not imply a profound legal background.
b) information security risks related to business sector;
c) generic terminology, processes and technologies related to the client business sector;
d) the relevant business sector practices.
The criterion a) may be shared among the audit team.
7.1.3.1.6 Client products, processes and organization
The audit team members shall, collectively, have knowledge of:
a) the impact of organization type, size, governance, structure, functions and relationships on development
and implementation of the ISMS and certification activities, including outsourcing;
b) complex operations in a broad perspective;
c) legal and regulatory requirements applicable to the product or service.
7.1.3.2 Competence requirements for conducting the application review
7.1.3.2.1 Client business sector
The personnel conducting the application review to: determine the audit team competence required,
select the audit team members and determine the audit time, shall have knowledge of generic terminology,
processes, technologies and risks related to the client business sector.
7.1.3.2.2 Client products, processes and organization
The personnel conducting the application review to: determine the audit team competence required, select
the audit team members and determine the audit time, shall have knowledge of the impa
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