What evidence does ISO 27001:2022 5.9 need?

Statement of Applicability entry for control A.5.9, showing inclusion or justified exclusion, implementation status and the risks it treats. The asset inventories (information, hardware, software, virtual, facilities and others) with owner, classification and location fields populated. Reconciliation records between inventories and discovery tooling, or evidence that installs, changes and removals update the inventory automatically

5.9 of ISO 27001:2022, stated here in our words and cited to that clause.

Does it map to the other framework?

The held record carries no reviewed link for this control, and does not invent one.

ISO 27001:2022 5.9 evidence | Evidence Binder, audit

ISO 27001:2022 5.9: Inventory of information and other associated assets

ISO 27001:2022 5.9 covers Inventory of information and other associated assets. The held text names 5 evidence records for it, the first being Statement of Applicability entry for control A.5.9, showing inclusion or justified exclusion, implementation status and the risks it.... The common gap an assessor flags is The inventory covers hardware only and omits information assets, cloud services and software components.

The organization is to build and keep current an inventory of its information and other associated assets, with their owners recorded. Purpose (stated in ISO/IEC 27002:2022): identifies the organization's information and associated assets so they can be protected and properly owned. As an Annex A reference control, it is compared with the controls determined in risk treatment (6.1.3 c) and recorded in the Statement of Applicability as included or excluded, with the justification and implementation status (6.1.3 d); implementation guidance is ISO/IEC 27002:2022 5.9.

What evidence supports 5.9?

Annex A organizational controlStatement of Applicability entry for control A.5.9, showing inclusion or justified exclusion, implementation status and the risks it treats
Annex A organizational controlThe asset inventories (information, hardware, software, virtual, facilities and others) with owner, classification and location fields populated
Annex A organizational controlReconciliation records between inventories and discovery tooling, or evidence that installs, changes and removals update the inventory automatically
Annex A organizational controlA procedure for assigning ownership on creation or acquisition and reassigning it when owners leave or change role
Annex A organizational controlRecords of periodic classification and access restriction reviews carried out by asset owners

Where this requirement comes from

This is our own statement of ISO 27001:2022 5.9, read from the copy we hold (licensed complete copy) and stated in our words, not the standard verbatim. The framework as we hold it.

Common gaps an assessor flags

The inventory covers hardware only and omits information assets, cloud services and software components
Owners listed are people who have left or generic team names with no accountable individual
The inventory drifts from reality because no reconciliation or automated update exists
Disposed assets remain in the inventory, or live assets never entered it

How it maps to SOC 2

No reviewed link is held for this control.

A link is a topical overlap with a confidence and a reason. It does not establish that meeting one requirement satisfies the other, and it is not certification.