Developing an ISO 27001-compliant integrated framework for internal controls

For organizations striving for ISO 27001 certification, developing and implementing an integrated internal framework is a crucial step. This framework ensures that internal controls are seamlessly integrated into daily business processes, making them an essential part of the organization’s normal operations. But how do you tackle this and integrate existing control mechanisms?

What is an integrated framework for internal controls?

Let’s first define what we mean by an integrated framework for internal controls, before going into the integration of existing controls. This is basically a set of controls that are implemented in the business processes, incorporating them as an essential part of the daily activities of the organization.

Main frameworks for information security

Several frameworks are available to help organizations integrate controls. Some well-known examples are COSO, COBIT and ISO/IEC 27001. These frameworks provide guidance on identifying, implementing and maintaining effective internal control measures.

Approach to setting up an ISO 27001 framework

The approach to setting up an ISO 27001 framework largely follows the principles of COSO, with a strong focus on risk assessment and implementing policies, procedures and control activities. ISO 27001 certification focuses not only on implemented controls, but also on setting up an information security management system (ISMS).

Integration of existing control frameworks

For organizations that already have control frameworks in place, it’s important to integrate this framework with the requirements of ISO 27001. Full utilization of the existing framework is strongly recommended, as it minimizes effort and facilitates management acceptance.

Approach to integration

Make the most of what is already implemented in your organization

It is essential to make full use of the existing frameworks. It would be a shame to ignore the investments in the current control framework. It is advisable to use the ISO 27001 Annex A control set as a guide, considering all relevant controls and implementing them if applicable. Appropriate Governance Risk and Compliance tooling can also help you in putting the initial structure in place. This simplifies the performance, monitoring and reporting of control tasks and ensures unambiguous communication on controls.

Do a mapping based on a GAP analysis

By comparing the existing control framework with the ISO 27001 control set at the control test/supervisory level, GAPs can be identified. This simplifies the process of aligning existing controls with the ISO 27001 control set.

Filling in following your GAP analysis

Where the existing framework shows GAPs against the ISO 27001 control set, new controls should be defined and implemented. The aim is to ensure that all risks are adequately addressed by the control framework, this supports the functioning of the ISMS.

Management buy-in and the benefits of integration

Keeping the existing framework simplifies management acceptance and facilitates the integration of controls into business processes. Moreover, a GAP analysis at the internal testing/supervisory levels helps identify gaps in the information security policy and ISMS, enabling continuous improvement.

In conclusion, developing an ISO 27001-compliant integrated internal controls framework is a crucial step for organizations striving to achieve a high level of information security and certification in line with international standards. By integrating existing control frameworks and continuously striving for improvement, organizations can build a solid foundation for effective information security and risk management.