Internal audit services must not involve management responsibility and are prohibited for public interest entity clients where they relate to internal control over financial reporting, to financial accounting systems, or to amounts that are material to the financial statements. Designing or implementing IT systems that form a significant part of internal control over financial reporting or generate information significant to the client's accounting records is prohibited. Litigation support services that involve estimating damages material to the financial statements and legal services that involve acting as general counsel or as an advocate in material matters are prohibited; other services in these families are evaluated for self-review and advocacy threats.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.