A firm or network firm must not second staff to an audit client unless the assignment is short, the personnel are not involved in providing non-assurance services that Section 600 prohibits, and the personnel do not assume management responsibilities while the client directs and supervises their work. Threats from such assignments are evaluated and the loaned individual is not given audit responsibility for the work performed.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.