According to the ISO/IEC 27001 : 2022 Lead Implementer course, one of the factors that can negatively affect the internal audit process is the lack of cooperation from the auditees, which can manifest as restricting the internal auditor's access to offices and documentation1. This can hinder the auditor's ability to collect sufficient and appropriate audit evidence, verify the conformity of the information security management system (ISMS) with the audit criteria, and identify any nonconformities or opportunities for improvement2. Therefore, the auditees should be informed of the audit objectives,scope, criteria, and schedule in advance, and should provide the auditor with all the necessary information and resources to conduct the audit effectively3.
References: 1: PECB, ISO/IEC 27001 Lead Implementer Course, Module 9: Internal Audit, slide 22 2: PECB, ISO/IEC 27001 Lead Implementer Course, Module 9: Internal Audit, slide 23 3: PECB, ISO/IEC 27001 Lead Implementer Course, Module 9: Internal Audit, slide 24

According to ISO/IEC 27001:2022, clause 10.2.2, the organization shall define and apply an information security incident management process that includes the following activities:
* reporting information security events and weaknesses;
* assessing information security events and classifying them as information security incidents;
* responding to information security incidents according to their classification;
* learning from information security incidents, including identifying causes, taking corrective actions and preventive actions, and communicating the results and actions taken;
* collecting evidence, where applicable.
The standard does not specify who should perform these activities, as long as they are done in a consistent and effective manner. Therefore, the organization may choose to conduct forensic investigation internally or by using external consultants, depending on its needs, resources, and capabilities. However, the organization should ensure that the external consultants are competent, trustworthy, and comply with the organization's policies and procedures.
References: ISO/IEC 27001:2022, Information security, cybersecurity and privacy protection - Information security management systems - Requirements, clause 10.2.2; PECB ISO/IEC 27001 Lead Implementer Course, Module 10: Incident Management.

According to ISO/IEC 27001:2013, clause 9.1, an organization must monitor, measure, analyze and evaluate its information security performance and effectiveness. Thisincludes determining what needs to be monitored and measured, the methods for doing so, when and by whom the monitoring and measurement shall be performed, when the results shall be analyzed and evaluated, and who shall be responsible for ensuring that the actions arising from the analysis and evaluation are taken 1.
SunDee failed to comply with this requirement and did not monitor or measure the performance and effectiveness of its ISMS for the past two years. As a result, the company did not have any objective evidence or indicators to demonstrate the achievement of its information security objectives, the effectiveness of its controls, the satisfaction of its interested parties, or the identification and treatment of its risks. Thisalso meant that the company did not conduct regular management reviews of its ISMS, as required by clause 9.3, which would provide an opportunity for the top management to ensure the continuing suitability, adequacy and effectiveness of the ISMS, and to decide on any changes or improvements needed 1.
Just before the recertification audit, the company decided to conduct an internal audit, as required by clause
9.2, which is a systematic, independent and documented process for obtaining audit evidence and evaluating it objectively to determine the extent to which the audit criteria are fulfilled 1. However, the company did not have a well-defined audit program, scope, criteria, or methodology, and relied on the written reports of its staff for the past two years. This caused a disruption in the workforce, as most of the staff had to compile their reports for their departments, leaving the Production Department with less than the optimum workforce, which decreased the company's stock. Moreover, the internal audit process was very inconsistent, as the reports were written by different employees with different styles, formats, and levels of detail. The internal audit process also lacked any qualitative measures, such as performance indicators, metrics, or benchmarks, to evaluate the performance and effectiveness of the ISMS.
Therefore, the cause of SunDee's workforce disruption was the negligence of performance evaluation and monitoring and measurement procedures, which led to a lack of objective evidence, a poorly planned and executed internal audit, and a decrease in the company's productivity and stock value.
References: 1: ISO/IEC 27001:2013, Information technology - Security techniques - Information security management systems - Requirements

According to ISO/IEC 27001:2013, clause 9.3, the top management of an organization must review the ISMS at planned intervals to ensure its continuing suitability, adequacy and effectiveness. Themanagement review must consider the status of actions from previous management reviews, changes in external and internal issues, the performance and effectiveness of the ISMS, feedback from interested parties, results of risk assessment and treatment, and opportunities for continual improvement. The management review must also result in decisions and actions related to the ISMS policy and objectives, resources, risks and opportunities, and improvement. The management review is a critical process that demonstrates the commitment and involvement of the top management in the ISMS and its alignment with the strategic direction of the organization. The management review also provides input for the internal audit and the certification audit.
SunDee has neglected to conduct management reviews regularly, which means that it has not fulfilled the requirement of clause 9.3. This is a major nonconformity that could jeopardize the renewal of the ISMS certificate. The certification body will verify whether SunDee has conducted management reviews and whether they have been effective and documented. If SunDee cannot provide evidence of management reviews, it will have to take corrective actions and undergo a follow-up audit before the certificate can be renewed. Alternatively, the certification body may decide to suspend or withdraw the certificate if SunDee fails to address the nonconformity within a specified time frame.
References:
* ISO/IEC 27001:2013, Information technology - Security techniques - Information security management systems - Requirements, clause 9.3
* PECB, ISO/IEC 27001 Lead Implementer Course, Module 9: Performance evaluation, measurement, and monitoring of an ISMS based on ISO/IEC 27001
* PECB, ISO/IEC 27001 Lead Implementer Exam Preparation Guide, Section 9: Performance evaluation, measurement, and monitoring of an ISMS based on ISO/IEC 27001