### 6.1.3 Information security risk treatment

The organization shall define and apply an information security risk treatment process to:

a\) select appropriate information security risk treatment options, taking account of the risk assessment results;

b) determine all controls that are necessary to implement the information security risk treatment option(s) chosen;

c\) compare the controls determined in 6.1.3b above with those in [Annex A] and verify that no necessary controls have been omitted;

NOTE 1 Organizations can design controls as required, or identify them from any source.

NOTE 2 [Annex A] contains a list of possible information security controls. Users of this document are directed to [Annex A] to ensure that no necessary information security controls are overlooked.

NOTE 3 The information security controls listed in [Annex A] are not exhaustive and additional information security controls can be included if needed.

d\) produce a Statement of Applicability that contains:
- the necessary controls (see 6.1.3 b) and c);
- justification for their inclusion;
- whether the necessary controls are implemented or not; and
- the justification for excluding any of the [Annex A] controls.

e\) formulate an information security risk treatment plan; and

f\) obtain risk owners' approval of the information security risk treatment plan and acceptance of the residual information security risks.

The organization shall retain documented information about the information security risk treatment process.

NOTE 4 The information security risk assessment and treatment process in this document aligns with the principles and generic guidelines provided in ISO 31000.