Clause 9.2.2 of ISO/IEC 27001:2022 specifies requirements for the internal audit programme. It requires organizations to:

“ Plan, establish, implement and maintain an audit programme(s) including the frequency, methods, responsibilities, planning requirements and reporting, which shall take into consideration the importance of the processes concerned, changes affecting the organization, and the results of previous audits. ”

This makes option C correct, since importance of the processes is a required factor. Option A is incorrect because audits do not need third-party auditors; objectivity can be maintained internally if independence is respected. Option B is wrong because previous audit results must be considered, not disregarded. Option D is also incorrect — the standard does not specify a 3-year cycle; frequency depends on risks and needs.

Thus, the correct verified answer is C

Clause 6.1.2 (Information security risk assessment) requires organizations to “ define and apply an information security risk assessment process that… establishes and maintains information security risk criteria, including criteria for accepting risk. ”

This means that acceptable levels of risk (risk acceptance criteria) must be explicitly defined. These criteria ensure consistent decision-making when evaluating whether identified risks need further treatment or can be tolerated.

Option A is incorrect because exclusions relate to the ISMS scope (Clause 4.3), not risk assessment planning. Option B is not a requirement; effectiveness of risk assessment methods is not required to be measured, though methods must be applied consistently. Option D is false—the standard clearly specifies required elements for risk assessment.

Thus, the correct answer is C: The criteria for acceptable levels of risk.

Comprehensive and Detailed Explanation From Exact Extract ISO/IEC 27000 standards:

According to ISO/IEC 27000:2018, Clause 3.74, a threat is defined as:

“ Potential cause of an unwanted incident, which can result in harm to a system or organization. ”

This definition directly matches option A.

Option B refers to an “information security incident” (ISO/IEC 27000:2018, Clause 3.32).

Option C describes a “vulnerability” (ISO/IEC 27000:2018, Clause 3.67).

Option D refers to “residual risk” (ISO/IEC 27000:2018, Clause 3.61).

The standard emphasizes that threats exploit vulnerabilities, causing incidents that can harm information confidentiality, integrity, and availability. Correctly identifying threats is critical for risk assessment (Clause 6.1.2). Thus, the correct definition per ISO/IEC 27000 is A .

Comprehensive and Detailed Explanation From Exact Extract ISO/IEC 27002:2022 standards:

Annex A.5.12 (Classification of information) states:

“ Information should be classified according to the information security needs of the organization based on confidentiality, integrity and availability. ”

This aligns directly with option B. Option A (labelling) is a separate control (Annex A.5.13). Option C (security perimeters) is under physical controls (Annex A.7.1). Option D (access control rules) relates to Annex A.5.15 and A.8.2.

Thus, the verified correct statement for the Classification of information control is B .

Clause 8.1 (Operational planning and control) requires organizations to:

“Ensure that changes are controlled. The organization shall review the consequences of unintended changes, taking action to mitigate any adverse effects, as necessary.”

This requirement ensures that operational processes are planned, controlled, and adjusted where unexpected changes occur. Risk assessments (B) are covered in Clause 6.1.2 (Planning), not operations. Scheduling second-party audits (C) is not an ISMS requirement but part of supplier/customer arrangements. Documenting objectives (D) belongs to Clause 6.2 (Planning).

Thus, the required operational planning and control activity is A: Review the consequences of unintended changes.

Comprehensive and Detailed Explanation From Exact Extract ISO/IEC 27002:2022 standards:

Annex A in ISO/IEC 27001 refers directly to ISO/IEC 27002 for control guidance. In ISO/IEC 27002:2022, Clause 6.8 is titled:

“ Information security event reporting – Information security events should be reported through appropriate management channels as quickly as possible. ”

This control ensures breaches, incidents, or suspected issues are reported for action. The other options (B, C, D) are not the exact titles in Annex A. The official title is Information security event reporting , confirming Answer: A .