The first step towards compliance is a deep understanding of the IEC 27002 framework and its applicability in a cross-border context. This involves recognizing that data protection laws and regulations vary significantly from one jurisdiction to another. For instance, the European Union's General Data Protection Regulation (GDPR) imposes strict rules on data transfer outside the EU, necessitating compliance not just with IEC 27002 but also with GDPR's stringent requirements. Organizations must assess their data flows meticulously, identifying where data is being transferred and processed, and under what legal, regulatory, and contractual frameworks these operations fall.

Strategic Planning for information security must include a detailed analysis of these cross-border data flows, incorporating legal and regulatory requirements into the organization's risk management framework. This includes conducting Data Protection Impact Assessments (DPIAs) for high-risk data processing activities and ensuring that data transfer mechanisms such as Standard Contractual Clauses (SCCs) or Binding Corporate Rules (BCRs) are in place and compliant with local laws.

Moreover, organizations need to stay abreast of international developments in data protection and privacy laws. For example, the Schrems II decision by the European Court of Justice has significant implications for data transfers from the EU to the United States, affecting organizations' reliance on Privacy Shield and necessitating additional safeguards for data transfers. Keeping up-to-date with such developments is crucial for maintaining compliance in a dynamic legal landscape.

Implementing control measures as per IEC 27002 involves a comprehensive approach that encompasses technical, organizational, and legal controls. Technical controls such as encryption and pseudonymization offer robust protection for data during transfer and storage, ensuring that data is inaccessible to unauthorized parties. For cross-border data flows, encryption standards should meet the highest level of security expectations from all relevant jurisdictions.

Organizational controls are equally important. This includes establishing roles and responsibilities for data protection and security, conducting regular training and awareness programs for employees, and implementing incident response and data breach notification procedures that comply with the requirements of all jurisdictions involved in the data flow. For instance, the GDPR mandates a 72-hour notification period for data breaches, a requirement that organizations must be prepared to meet even if the breach occurs in a jurisdiction with more lenient notification requirements.

Legal controls involve ensuring that contracts and agreements with third parties, including cloud service providers and data processors, incorporate data protection and security clauses that are compliant with IEC 27002 and the legal requirements of all involved jurisdictions. This may involve negotiating terms that allow for audits and inspections to verify compliance, as well as ensuring that data transfer agreements reflect the latest legal requirements, such as the aforementioned SCCs post-Schrems II.

Compliance with IEC 27002 in the context of cross-border data flows is not a one-time effort but requires continuous monitoring and improvement. This involves regularly reviewing and updating the organization's information security management system (ISMS) to adapt to changes in the legal, regulatory, and threat landscapes. Regular audits, both internal and external, play a crucial role in this process, providing an objective assessment of compliance and identifying areas for improvement.

Technological advancements also offer new tools and methodologies for securing data. Leveraging cloud computing, for instance, can provide scalable and flexible solutions for data storage and processing, but it also requires careful consideration of cloud security principles and compliance with data sovereignty laws. Organizations should consider adopting state-of-the-art security technologies such as blockchain for secure and transparent data transactions, especially in scenarios involving multiple jurisdictions.

Finally, fostering a culture of security and compliance within the organization is essential. This involves not just training and awareness but embedding security and privacy considerations into the DNA of the organization's operations. Leadership must champion these values, ensuring that they are reflected in every decision and process, from Strategic Planning to daily operations. This culture of compliance not only helps in meeting the requirements of IEC 27002 but also builds trust with customers, partners, and regulators, which is invaluable in today's data-driven world.

In conclusion, compliance with IEC 27002 in the context of cross-border data flows is a multifaceted challenge that requires a strategic, comprehensive approach. By understanding the legal and regulatory landscape, implementing robust control measures, and fostering a culture of continuous improvement and compliance, organizations can navigate this complex terrain and secure their most valuable asset—data.