A.7.14 A.7 · Physical Controls

A.7.14 — Secure disposal or re-use of equipment

Verify that all sensitive information and licensed software has been removed or securely overwritten prior to disposal or re-use of equipment.

Also written as A7.14, Annex A 7.14, ISO 27001:2022 A.7.14, ISO27001 A.7.14.

Written by Jett N. · Last reviewed

What ISO 27001 A.7.14 requires

Secure disposal or re-use of equipment is one of 14 Physical Controls in ISO/IEC 27001:2022 Annex A. Verify that all sensitive information and licensed software has been removed or securely overwritten prior to disposal or re-use of equipment. Physical controls are usually verified by walkthrough as well as by document review, so what an auditor observes on site has to match what the procedure claims — badge logs and visitor records are the standard corroboration.

Audit evidence assessors look for

When preparing your Statement of Applicability (SoA) for A.7.14, gather artefacts such as:

  • Equipment disposal and sanitisation procedure
  • Data destruction certificates (e.g. NIST 800-88, DoD 5220.22-M)
  • Asset disposal register
  • Third-party destruction vendor certificates

How A.7.14 maps to SOC 2 and NIST CSF

If you run more than one framework, the same evidence usually satisfies all of them. A.7.14 aligns with:

SOC 2: CC6.5 Secure disposal

NIST CSF 2.0: ID.AM-08 Asset lifecycle management, PR.PS-03 Hardware maintenance and replacement

ISO 27001:2013 mapping

A.7.14 consolidates the following ISO 27001:2013 control(s): A.11.2.7. If you are transitioning an existing ISMS, map your prior evidence for these to A.7.14 in your updated SoA.

Map A.7.14 to NIST CSF & SOC 2 →
Crosswalk this control in the Control Mapper & Gap Assessment.
Document the risk →
Record treatment for gaps against A.7.14 in the Risk Register.

Related Annex A controls

A.5.11 Return of assets A.6.5 Responsibilities after termination or change of employment A.7.10 Storage media A.8.10 Information deletion A.5.33 Protection of records A.5.10 Acceptable use of information and other associated assets

See all 14 Physical Controls →

Frequently asked questions

Is ISO 27001 A.7.14 mandatory?

Annex A controls are not mandatory in the abstract. Clause 6.1.3 requires you to compare your risk treatment plan against Annex A and justify, in the Statement of Applicability, any control you exclude. If your risk assessment surfaces a risk that A.7.14 addresses, excluding it needs a documented, risk-based rationale that an auditor will test.

How do auditors test ISO 27001 A.7.14?

In two passes. First design: does a documented control exist, is it owned, and does it address the risk? Then operating effectiveness: the auditor samples records from across the audit period to confirm the control actually ran. A Stage 2 audit will typically pull several samples, so evidence that only exists for the month before the audit is a common finding.

How often should A.7.14 be reviewed?

ISO 27001 sets no fixed interval — it requires review at "planned intervals" and after significant change. Annual review is the norm most certification bodies expect, with an out-of-cycle review triggered by incidents, major system changes, restructures, or new regulatory obligations. Record the review date and outcome either way; an undated control is treated as unreviewed.

What does ISO 27001 A.7.14 map to in SOC 2 and NIST CSF?

A.7.14 aligns with SOC 2 CC6.5 and NIST CSF ID.AM-08, PR.PS-03. Evidence gathered for one framework will usually satisfy the others, which is the basis for a test-once, satisfy-many control library.

What was A.7.14 in ISO 27001:2013?

A.7.14 consolidates 1 control(s) from the 2013 edition: A.11.2.7. When transitioning, re-point the existing evidence rather than rebuilding it — the underlying requirement has not changed materially.