ISO/IEC 27004:2016 provides guidelines intended to assist organizations in evaluating the information security performance and the effectiveness of an information security management system in order to fulfil the requirements of ISO/IEC 27001:2013, 9.1. It establishes: the monitoring and measurement of information security performance; the monitoring and measurement of the effectiveness of an information security management system (ISMS) including its processes and controls; the analysis and evaluation of the results of monitoring and measurement.
ISO/IEC 27004:2016 is applicable to all types and sizes of organizations.