A Member uses the conceptual framework to identify threats to the fundamental principles, evaluate whether each threat is at an acceptable level, and address any that is not by eliminating the circumstance, applying safeguards or declining the activity. Threats fall into five families: self-interest, self-review, advocacy, familiarity and intimidation. The test throughout is the reasonable and informed third party. The Member must exercise professional judgement, keep an inquiring mind, be alert to bias (including automation bias and anchoring) and to the influence of organisational culture, and must re-evaluate when new information changes the picture. Where threats arise for an assurance engagement the Member also applies the Independence Standards.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.