ISO 27001 requires the organization to continually review, update and improve the ISMS to make sure it is functioning effectively, and that it adjusts to the constantly changing threat environment. Clause 8.2 in ISO 27001 states that risk assessments should be performed at planned intervals or when significant changes occur. As part of this, you may find that your organization reduces its risk appetite and plans to reduce the impact and likelihood of identified risks by identifying new controls. You will need to produce a new SOA each time your organization carries out a risk assessment. However, the SOA should be maintained between risk assessments so that you have an accurate record of the controls you have selected and whether or not they have been implemented.
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