# Statement of Applicability (SoA) — Tender Management System

| Field | Value |
|-------|-------|
| **Document ID** | ISMS-005 |
| **Version** | 1.0 |
| **Status** | Draft — Pending approval |
| **Owner** | Information Security Officer (ISO) |
| **Last Updated** | 2026-06-11 |
| **Standard** | ISO/IEC 27001:2022 Annex A |
| **Scope** | [ISMS Foundation §3](./ISMS_FOUNDATION.md#3-isms-scope) |

Related: [Gap Analysis Report](./GAP_ANALYSIS_REPORT.md) | [Risk Assessment Matrix](./RISK_ASSESSMENT_MATRIX.md)

---

## 1. Purpose

The Statement of Applicability (SoA) documents:

- Which Annex A controls are **applicable** to the TM ISMS
- Whether each control is **implemented**, **partially implemented**, or **not implemented**
- Justification for exclusions
- Reference to implementation evidence or planned remediation

This document satisfies ISO/IEC 27001:2022 Clause 6.1.3(d) and is a mandatory input for certification audits.

---

## 2. Status Legend

| Status | Meaning |
|--------|---------|
| **Yes** | Applicable and implemented with evidence |
| **Partial** | Applicable; control exists but incomplete or not fully evidenced |
| **No** | Applicable but not yet implemented |
| **N/A** | Not applicable to scope (justification required) |

---

## 3. A.5 — Organizational Controls

| ID | Control | Applicable | Status | Implementation / Justification | Risk Ref |
|----|---------|------------|--------|----------------------------------|----------|
| A.5.1 | Policies for information security | Yes | Partial | [Information Security Policy](./policies/information-security-policy.md) draft; pending approval | — |
| A.5.2 | Information security roles and responsibilities | Yes | Partial | [ISMS Foundation §5](./ISMS_FOUNDATION.md#5-roles-and-responsibilities); named assignments pending | — |
| A.5.3 | Segregation of duties | Yes | Partial | Dev vs DevOps separation informal; no single prod DB write without break-glass | R-020 |
| A.5.4 | Management responsibilities | Yes | Partial | Roadmap and objectives defined; management review not yet held | — |
| A.5.5 | Contact with authorities | Yes | No | No documented contacts with regulators/law enforcement | R-023 |
| A.5.6 | Contact with special interest groups | Yes | No | No ISAC or security forum membership | — |
| A.5.7 | Threat intelligence | Yes | No | No formal threat intel feed or process | — |
| A.5.8 | Information security in project management | Yes | Partial | Major change checklist in risk procedure; informal for small changes | — |
| A.5.9 | Inventory of information and other associated assets | Yes | Yes | [ISMS Foundation §4](./ISMS_FOUNDATION.md#4-information-asset-inventory) — 20 assets | — |
| A.5.10 | Acceptable use of information and other associated assets | Yes | Partial | [Acceptable Use Policy](./policies/acceptable-use-policy.md) draft | — |
| A.5.11 | Return of assets | Yes | No | No formal offboarding asset return checklist | R-004 |
| A.5.12 | Classification of information | Yes | Yes | C1–C4 classification in ISMS Foundation | — |
| A.5.13 | Labelling of information | Yes | No | Classification defined but no labelling in apps/repos | — |
| A.5.14 | Information transfer | Yes | Partial | HTTPS for APIs; email via notification service; no DLP | R-017 |
| A.5.15 | Access control | Yes | Partial | [Access Control Policy](./policies/access-control-policy.md); JWT + RBAC | R-003 |
| A.5.16 | Identity management | Yes | Partial | Unique accounts; provisioning/deprovisioning procedure in policy | R-004 |
| A.5.17 | Authentication information | Yes | Partial | bcrypt passwords; secrets in env; MFA planned | R-001, R-013 |
| A.5.18 | Access rights | Yes | Partial | Quarterly review defined; not yet executed | R-004 |
| A.5.19 | Information security in supplier relationships | Yes | No | No vendor security assessments | R-017, R-018 |
| A.5.20 | Addressing information security within supplier agreements | Yes | No | Contracts lack security clauses review | R-017 |
| A.5.21 | Managing information security in the ICT supply chain | Yes | Partial | Go modules pinned; no formal supply chain policy | R-010 |
| A.5.22 | Monitoring, review and change management of supplier services | Yes | No | No annual vendor review process | R-018 |
| A.5.23 | Information security for use of cloud services | Yes | Partial | Cloud-hosted MongoDB/Redis/MinIO; provider evidence not collected | R-014 |
| A.5.24 | Information security incident management planning and preparation | Yes | Partial | [Incident Response Plan](./policies/incident-response-plan.md) draft | R-023 |
| A.5.25 | Assessment and decision on information security events | Yes | Partial | Severity classification in IR plan; not yet tested | R-023 |
| A.5.26 | Response to information security incidents | Yes | Partial | Playbooks defined; IRT contacts not finalized | R-023 |
| A.5.27 | Learning from information security incidents | Yes | Partial | Post-incident review required in IR plan; no incidents recorded yet | — |
| A.5.28 | Collection of evidence | Yes | Partial | Evidence handling in IR plan; chain of custody untested | — |
| A.5.29 | Information security during disruption | Yes | Partial | RTO/RPO in backup policy; no full BCP document | R-014 |
| A.5.30 | ICT readiness for business continuity | Yes | Partial | Backup policy; DR test not yet performed | R-014 |
| A.5.31 | Legal, statutory, regulatory and contractual requirements | Yes | Partial | GDPR referenced; no requirements register | R-007 |
| A.5.32 | Intellectual property rights | Yes | Partial | Open-source licenses in go.mod; no IP policy | — |
| A.5.33 | Protection of records | Yes | Partial | Audit logs; retention periods not fully defined | — |
| A.5.34 | Privacy and protection of PII | Yes | Partial | PII inventory; DSR process not implemented | R-007 |
| A.5.35 | Independent review of information security | Yes | No | No internal audit or external review yet | — |
| A.5.36 | Compliance with policies, rules and standards | Yes | No | No compliance checks or audit program | — |
| A.5.37 | Documented operating procedures | Yes | Partial | ISMS procedures started; ops runbooks incomplete | — |

---

## 4. A.6 — People Controls

| ID | Control | Applicable | Status | Implementation / Justification | Risk Ref |
|----|---------|------------|--------|----------------------------------|----------|
| A.6.1 | Screening | Yes | No | No background check policy documented | R-021 |
| A.6.2 | Terms and conditions of employment | Yes | Partial | Acceptable Use Policy; HR terms not linked | — |
| A.6.3 | Information security awareness, education and training | Yes | No | No training program or records | R-021 |
| A.6.4 | Disciplinary process | Yes | Partial | Referenced in AUP; HR process not documented | — |
| A.6.5 | Responsibilities after termination or change of employment | Yes | Partial | Deprovisioning in Access Control Policy (24 h) | R-004 |
| A.6.6 | Confidentiality or non-disclosure agreements | Yes | Partial | Assumed for contractors; no central register | — |
| A.6.7 | Remote working | Yes | Partial | VPN/bastion requirement in Access Control Policy | — |
| A.6.8 | Information security event reporting | Yes | Partial | Reporting channels in IR plan; not communicated to staff | R-023 |

---

## 5. A.7 — Physical Controls

| ID | Control | Applicable | Status | Implementation / Justification | Risk Ref |
|----|---------|------------|--------|----------------------------------|----------|
| A.7.1 | Physical security perimeters | N/A | N/A | Cloud provider responsibility (A.5.23) | — |
| A.7.2 | Physical entry | N/A | N/A | Cloud provider responsibility | — |
| A.7.3 | Securing offices, rooms and facilities | N/A | N/A | No on-premise TM infrastructure | — |
| A.7.4 | Physical security monitoring | N/A | N/A | Cloud provider responsibility | — |
| A.7.5 | Protecting against physical and environmental threats | N/A | N/A | Cloud provider responsibility | — |
| A.7.6 | Working in secure areas | N/A | N/A | No secure areas for TM systems | — |
| A.7.7 | Clear desk and clear screen | Yes | Partial | AUP references screen lock; not enforced | — |
| A.7.8 | Equipment siting and protection | N/A | N/A | Cloud-hosted servers | — |
| A.7.9 | Security of assets off-premises | Yes | Partial | AUP device encryption requirement for prod access | — |
| A.7.10 | Storage media | N/A | N/A | No removable media for TM data stores | — |
| A.7.11 | Supporting utilities | N/A | N/A | Cloud provider responsibility | — |
| A.7.12 | Cabling security | N/A | N/A | Cloud provider responsibility | — |
| A.7.13 | Equipment maintenance | N/A | N/A | Cloud provider responsibility | — |
| A.7.14 | Secure disposal or re-use of equipment | Yes | Partial | AUP prohibits local PII storage; no disposal procedure | — |

*Note: A.7.7, A.7.9, A.7.14 remain applicable for personnel devices accessing TM systems.*

---

## 6. A.8 — Technological Controls

| ID | Control | Applicable | Status | Implementation / Justification | Risk Ref |
|----|---------|------------|--------|----------------------------------|----------|
| A.8.1 | User endpoint devices | Yes | Partial | AUP device requirements; no MDM | — |
| A.8.2 | Privileged access rights | Yes | Partial | Break-glass procedure; no PAM tool | R-020 |
| A.8.3 | Information access restriction | Yes | Yes | RBAC + company-scoped middleware (`pkg/authorization`) | R-003 |
| A.8.4 | Access to source code | Yes | Yes | Git repo with PR review; branch protection (assumed) | — |
| A.8.5 | Secure authentication | Yes | Partial | JWT, bcrypt, hCaptcha; MFA not yet enabled | R-001, R-002 |
| A.8.6 | Capacity management | Yes | Partial | Rate limit config; no capacity monitoring | R-012 |
| A.8.7 | Protection against malware | Yes | No | No malware scanning on uploads or endpoints | R-011 |
| A.8.8 | Management of technical vulnerabilities | Yes | No | No govulncheck/SAST in CI | R-010 |
| A.8.9 | Configuration management | Yes | Partial | `pkg/config` env priority; secrets in flat env files | R-013 |
| A.8.10 | Information deletion | Yes | Partial | Domain delete operations; no retention/deletion policy | R-007 |
| A.8.11 | Data masking | Yes | No | Passwords excluded from API responses; no masking elsewhere | — |
| A.8.12 | Data leakage prevention | Yes | No | No DLP tooling | R-008 |
| A.8.13 | Information backup | Yes | Partial | [Backup & Recovery Policy](./policies/backup-and-recovery-policy.md); tests not yet run | R-006, R-014 |
| A.8.14 | Redundancy of information processing facilities | Yes | Partial | Depends on cloud provider HA; not documented | R-014 |
| A.8.15 | Logging | Yes | Yes | Structured service logging; `pkg/audit` for security events | R-008, R-015 |
| A.8.16 | Monitoring activities | Yes | Partial | Application logs only; no SIEM or alerting | R-015 |
| A.8.17 | Clock synchronization | Yes | Partial | NTP assumed on cloud hosts; not verified | — |
| A.8.18 | Use of privileged utility programs | Yes | Partial | DB admin tools restricted; no formal policy | R-020 |
| A.8.19 | Installation of software on operational systems | Yes | Partial | Container/deploy pipeline; no formal whitelist | R-016 |
| A.8.20 | Networks security | Yes | Partial | HTTPS in prod; DB not public; no documented network diagram | — |
| A.8.21 | Security of network services | Yes | Partial | TLS to external APIs; no network service inventory | — |
| A.8.22 | Segregation of networks | Yes | Partial | Dev/staging/prod separated; informal | — |
| A.8.23 | Web filtering | Yes | No | No web filtering for staff endpoints | — |
| A.8.24 | Use of cryptography | Yes | Partial | TLS in transit; at-rest encryption TBD | R-005 |
| A.8.25 | Secure development life cycle | Yes | Partial | `.cursorrules`, code review, Clean Architecture | — |
| A.8.26 | Application security requirements | Yes | Yes | Govalidator, XSS policy, Swagger, response standards | R-009 |
| A.8.27 | Secure system architecture and engineering principles | Yes | Partial | Clean Architecture, DI, no global state | — |
| A.8.28 | Secure coding | Yes | Partial | Coding standards documented; no SAST | R-009, R-010 |
| A.8.29 | Security testing in development and acceptance | Yes | No | Unit tests exist; no security test suite or DAST | R-009 |
| A.8.30 | Outsourced development | N/A | N/A | All TM backend development is in-house; no outsourced development of scoped applications | — |
| A.8.31 | Separation of development, test and production environments | Yes | Partial | Separate env configs; staging data may contain real data | — |
| A.8.32 | Change management | Yes | Partial | Git PR workflow; no formal change procedure | R-022 |
| A.8.33 | Test information | Yes | Partial | Staging should use anonymized data; not enforced | — |
| A.8.34 | Protection of information systems during audit testing | Yes | No | No audit testing procedure | — |

---

## 7. Summary Statistics

Counts derived from the control rows in §3–§6 (authoritative source for cross-document reporting).

### 7.1 By Theme

| Theme | Total | Implemented (Yes) | Partial | Not impl. (No) | N/A |
|-------|-------|-------------------|---------|----------------|-----|
| **A.5** Organizational | 37 | 2 | 25 | 10 | 0 |
| **A.6** People | 8 | 0 | 6 | 2 | 0 |
| **A.7** Physical | 14 | 0 | 3 | 0 | 11 |
| **A.8** Technological | 34 | 4 | 22 | 7 | 1 |
| **Total** | **93** | **6** | **56** | **19** | **12** |

### 7.2 Overall

| Category | Count | % of all 93 |
|----------|-------|-------------|
| Total Annex A controls | 93 | 100% |
| Not applicable (N/A) | 12 | 13% |
| **Applicable** | **81** | **87%** |
| Implemented (Yes) | 6 | 6% |
| Partial | 56 | 60% |
| Not implemented (No) | 19 | 20% |

*Applicable = Total − N/A. Yes/Partial/No counts apply only to applicable controls (6 + 56 + 19 = 81).*

### 7.3 Applicable Controls by Status

Percentages below are of **81 applicable** controls (excluding 12 N/A).

```
Implemented  ██░░░░░░░░░░░░░░░░░░░░   7%  (6/81)
Partial      █████████████████░░░░░  69%  (56/81)
Not impl.    █████░░░░░░░░░░░░░░░░░  23%  (19/81)
```

---

## 8. Priority Remediation (Applicable "No" and Critical "Partial")

| Priority | Control(s) | Action | Target | Owner |
|----------|------------|--------|--------|-------|
| P0 | A.8.8 | Add govulncheck + dependency scanning to CI | Q2 2026 | Engineering |
| P0 | A.8.16 | Deploy centralized logging and alerting | Q3 2026 | DevOps |
| P0 | A.5.35, A.5.36 | Establish internal audit program | Q1 2027 | ISO |
| P1 | A.6.3 | Launch security awareness training | Q3 2026 | ISO |
| P1 | A.5.19–A.5.22 | Vendor security assessments | Q4 2026 | ISO |
| P1 | A.8.24 | Enable encryption at rest | Q3 2026 | DevOps |
| P1 | A.8.5 | Enable MFA for admin users | Q3 2026 | Engineering |
| P1 | A.8.29 | Add security testing to CI/CD | Q3 2026 | Engineering |
| P2 | A.5.5 | Document authority contacts (GDPR DPA) | Q3 2026 | DPO |
| P2 | A.8.7 | Malware scan on file uploads | Q4 2026 | Engineering |
| P2 | A.8.12 | Evaluate DLP for log pipeline | Q4 2026 | DevOps |

---

## 9. Exclusion Justifications

| Control(s) | Justification |
|------------|---------------|
| A.7.1–A.7.6, A.7.8, A.7.10–A.7.13 | TM infrastructure is fully cloud-hosted; physical controls are the responsibility of the cloud/IaaS provider per shared responsibility model. Evidence collected via A.5.23. |
| A.8.30 | All TM backend development is in-house; no outsourced development of scoped applications. |

---

## 10. Document Control

| Version | Date | Author | Changes |
|---------|------|--------|---------|
| 1.0 | 2026-06-11 | Engineering | Initial SoA for 93 Annex A controls |
| 1.1 | 2026-06-11 | Engineering | Reconciled summary counts with control rows; fixed A.8.30 applicability |

**Approval**

| Role | Name | Signature | Date |
|------|------|-----------|------|
| ISO | _Pending_ | | |
| Executive Sponsor | _Pending_ | | |

**Next review:** Quarterly or upon significant scope/control change

---

## 11. Cross-Reference Index

| Document | Purpose |
|----------|---------|
| [GAP_ANALYSIS_REPORT.md](./GAP_ANALYSIS_REPORT.md) | Clause-level gap detail |
| [RISK_ASSESSMENT_MATRIX.md](./RISK_ASSESSMENT_MATRIX.md) | Risk IDs linked in SoA |
| [ISO27001_ROADMAP.md](./ISO27001_ROADMAP.md) | Remediation timeline |
| [policies/](./policies/) | Policy evidence for A.5.x controls |
