To give it it's full title, ISO/IEC 27002:2013 Information technology — Security techniques — Code of practice for information security controls, gives guidelines for organizational information security standards and information security management practices including the selection, implementation and management of controls taking into consideration the organization's information security risk environment.
It is designed to be used by organizations that intend to:
select controls within the process of implementing an Information Security Management System based on ISO/IEC 27001;
implement commonly accepted information security controls;
develop their own information security management guidelines.
You should expect External Auditors to ask whether you've made use if this Guide.