What ISO 27001 Statement of Applicability (SOA) controls are ‘Not Applicable’ for Tax Systems certification?

Tax Systems SOA lists A.11.1.5 (Working in secure areas) and A.11.1.6 (Delivery and loading areas) as Not Applicable. These two controls have been excluded as Tax Systems has none of the areas in its offices and uses Microsoft Azure Cloud services to provide products and services to its customers.

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