Clause 6 is where the ISMS becomes testable. You need defined risk criteria, a repeatable risk assessment process, a risk treatment process, selected treatment options, and a Statement of Applicability that shows necessary controls, justification for inclusion, implementation status, and justification for exclusion of Annex A controls.
This is also where residual risk approval matters. A mature ISMS makes risk acceptance attributable, current, and clearly tied to the treatment decision that created it.