Which of the following is considered an audit evidence when verifying conformity to clause 10.1 Nonconformity and corrective action of ISO/IEC 27001?

Management review results are considered audit evidence when verifying conformity to clause 10.1, which focuses on nonconformity and corrective action within the ISO/IEC 27001 framework. This clause emphasizes not only identifying and addressing nonconformities but also ensuring that corrective actions are taken to prevent recurrence.

Management review results provide important information about how top management assesses the effectiveness of the information security management system (ISMS) and the outcomes of corrective actions taken in response to identified nonconformities. These results reflect an organization’s commitment to continuously improving its ISMS, which aligns with the requirements set forth in ISO/IEC 27001. The insights from management reviews can show whether the corrective actions were adequate and effectively implemented, validating the organization's compliance with the standard.

The other options, while relevant to the ISMS, do not specifically provide direct evidence for clause 10.1. For instance, risk treatment results and preventive action results pertain to risk management and proactive measures taken prior to any nonconformity occurring. Incident reports, on the other hand, may highlight specific events but do not necessarily reflect the systematic response and evaluation actions required to meet the criteria of nonconformity and corrective action as outlined in the standard. Thus,