ISO/IEC 27006:2007 specifies requirements and provides guidance for bodies providing audit and certification of an information security management system (ISMS), in addition to the requirements contained within ISO/IEC 17021 and ISO/IEC 27001. It is primarily intended to support the accreditation of certification bodies providing ISMS certification.

The requirements contained in ISO/IEC 27006:2007 need to be demonstrated in terms of competence and reliability by any body providing ISMS certification, and the guidance contained in ISO/IEC 27006:2007 provides additional interpretation of these requirements for any body providing ISMS certification.