Understanding the organization and its context:  

The organization shall determine the internal and external issues pertaining to the business process, customer related, external providers and legal issues. The internal and external issues are relevant to its purpose and affect its ability to achieve the objectives of  INFORMATION SYSTEM,  management systems. The following should be taken in to considerations:

(a)    Size and structure of the organization;

(b)   Locations and sectors in which the organization operates or anticipates operating;

(c)    Nature, scale and complexity of the organization's activities and operations;

(d)   Entities over which the organization has control;

(e)    Organization's business associates;

(f)    Any statutory and regulatory requirements