The Member communicates significant matters arising from the engagement to those charged with governance on a timely basis, ordinarily in writing; oral communications are summarised in the working papers. Matters to communicate include misstatements identified and the amendments agreed, additional information requested because supplied information was misstated or unsatisfactory, the consequences if that information is not supplied (for the compiled information, for the report, and any proposed withdrawal) and anything else the Member regards as significant.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.