Check out iso27001security.com
They provide a free set of materials for ISO 27001 including a sample SoA and guidance. As this site is run by people who do this, its probably pretty good. There are also forum there as well.
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Michael Brown, CISSP, HCISPP, CISA, CISM, CGEIT, CRISC, CDPSE, GSLC, GSTRT, GLEG, GSNA, CIST, CIGE, ISSA Fellow