ISO27001 has 93 Annex A Controls which you need to assess and decide if they are applicable to your organisation.
Once you know what assets you have to protect, these controls will help you determine what to implement (applicable) and what to leave alone (not applicable).
All 93 controls are contained within the SoA, which is one of the many mandatory documents you need for ISO27001.
Statement of Applicability (SoA)
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