When a firm appoints an engagement quality reviewer under its quality management system, the individual must be objective, and the firm evaluates threats to objectivity arising from the reviewer's relationships with team members or with the client, from the reviewer having recently served as engagement partner, and from the reviewer's own prior involvement in judgements under review. Where threats are not acceptable the firm appoints a different reviewer. The same approach applies to other appropriate reviewers used as a safeguard.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.