This process group covers the reporting relationship between executive management and the board. It takes in the presentation of financial results to directors, including the periodic accounts and the commentary that explains them. It also covers the reporting of audit findings, so that directors see what internal and external audit has raised, what management has done in response, and what remains open. The group is about the information flow and discussion that lets the board exercise oversight rather than about the board's own governance procedures.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.