The Statement of Work is a document that outlines the scope of the penetration test and defines the objectives, tools, methodology, and targets of the test. It also outlines the security controls that will be impacted by the test and what the expected outcomes are. Additionally, the Statement of Work should include any legal requirements and other considerations that should be taken into account during the penetration test. Reference: CompTIA Advanced Security Practitioner (CASP+) Study Guide: Chapter 5: Security Testing, Section 5.4: Defining Scope and Objective.