Which two of the following options for information are not required for audit planning of...

These two options are not required for audit planning of a certification audit, as they are not relevant to the audit objectives, scope, criteria, and methods. The working experience of the management system representative is not a requirement of ISO/IEC 27001, nor does it affect the conformity or effectiveness of the ISMS. The organisation’s financial statement is not part of the ISMS documentation, nor does it provide evidence of the ISMS performance or improvement. The other options are required for audit planning, as they help to determine the audit activities, resources, schedule, and sampling strategy. References: PECB Candidate Handbook1, page 19-20; ISO 9001 Auditing Practices Group Guidance on2, page 1-2; ISO/IEC 27001:2022 (en)3, clause 9.2.